October 15, 2026 · Amaia Forcada
The concept of a large landlord. What does the Report of the Direcció General de Tributs i Joc and the Agència de l’Habitatge de Catalunya clarify?
Discover what the joint report by the Direcció General de Tributs i Joc and the Agència de l'Habitatge de Catalunya clarifies regarding the concept of a large holder, the calculation of properties and co-ownerships, and the differing criteria between both bodies applied to the Transfer Tax (ITP).