As part of the Summer Course of the Spanish Association of Tax Advisors (AEDAF) held in Santander, the general director of Taxes and Gaming of the Valencian Community, Inmaculada Domínguez, presented the tax measures adopted to facilitate access to housing in the region. Her intervention falls within the table ‘Tax policies of public administrations to encourage the real estate market and access to housing’, where she highlighted the strategy of tax reduction as a key tool to alleviate the cost of real estate transactions.
The measures, according to Domínguez, began by prioritizing the most vulnerable groups: young people, large families, single parents, people with disabilities, women victims of gender violence and official housing purchasers (VPO). This prioritization seeks to reduce the costs associated with the acquisition of housing and facilitate access for those who need it most. The tax policy, as a whole, seeks not only to alleviate the tax burden, but also to promote economic activity linked to the real estate market.
Specifically, the general type of Obligatory Property Transfers (PTO) has increased from 10% to 9%, while the number of Documented Legal Acts (DLA) has decreased from 1.5% to 1.4%. These reductions, although modest in percentage terms, have a direct impact on the final cost of buying a home. The general director has pointed out that these modifications contribute to improving the tax competitiveness of the Valencian Community, while also favoring the economic activity of the real estate sector.
The event, which addressed the role of taxation in generating new residential supply and supporting a stable rental market, has served as a platform to show an active and differentiated policy, which not only adjusts taxes, but also directs them towards clear social objectives. Domínguez’s intervention reinforces the Generalitat’s approach of using taxation as an instrument of inclusion and sustainability in access to housing.