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España, Boletín Económico diciembre 2007, \"Encuesta Financiera de las Familias (EFF) 2005: métodos, resultados y cambios entre 2002 y 2005\" (separata), cuadro 3 (cont.)","source_url":"https://www.bde.es/f/webbde/SES/estadis/eff/Separata_EFF_2007.pdf","locator":"Cuadro 3 (cont.) EFF 2005, PDF p. 15","confidence":"high"},{"source_key":"bde_eff","age_group":"total","year":2005,"value":81.3,"source":"Banco de España, Boletín Económico diciembre 2007, \"Encuesta Financiera de las Familias (EFF) 2005: métodos, resultados y cambios entre 2002 y 2005\" (separata), cuadro 3 (cont.)","source_url":"https://www.bde.es/f/webbde/SES/estadis/eff/Separata_EFF_2007.pdf","locator":"Cuadro 3 (cont.) EFF 2005, PDF p. 15","confidence":"high"},{"source_key":"bde_eff","age_group":"<35","year":2008,"value":65.8,"source":"Banco de España, Boletín Económico diciembre 2010, \"Encuesta Financiera de las Familias (EFF) 2008: métodos, resultados y cambios desde 2005\", cuadro 3 (cont.)","source_url":"https://www.bde.es/f/webbde/SES/Secciones/Publicaciones/InformesBoletinesRevistas/BoletinEconomico/10/Dic/Fich/art2.pdf","locator":"Cuadro 3 (cont.) EFF2008, PDF p. 12 (printed p. 41)","confidence":"high"},{"source_key":"bde_eff","age_group":"total","year":2008,"value":82.7,"source":"Banco de España, Boletín Económico diciembre 2010, \"Encuesta Financiera de las Familias (EFF) 2008: métodos, resultados y cambios desde 2005\", cuadro 3 (cont.)","source_url":"https://www.bde.es/f/webbde/SES/Secciones/Publicaciones/InformesBoletinesRevistas/BoletinEconomico/10/Dic/Fich/art2.pdf","locator":"Cuadro 3 (cont.) EFF2008, PDF p. 12 (printed p. 41)","confidence":"high"},{"source_key":"bde_eff","age_group":"<35","year":2011,"value":69.3,"source":"Banco de España, Artículos Analíticos (Boletín Económico) 1/2017, \"Encuesta Financiera de las Familias (EFF) 2014: métodos, resultados y cambios desde 2011\", cuadro 3, panel EFF2011","source_url":"https://www.bde.es/f/webbde/SES/Secciones/Publicaciones/InformesBoletinesRevistas/ArticulosAnaliticos/2017/T1/fich/beaa1701-art2.pdf","locator":"Cuadro 3, panel EFF2011, PDF p. 12: rows 'Menor de 35 años' (69,3) and 'TODOS LOS HOGARES' (82,6), column 'Vivienda principal', panel 'Porcentaje de hogares que poseen el activo'","confidence":"high","revised":true,"original_value":69.8,"original_source":"Banco de España, Boletín Económico enero 2014, \"Encuesta Financiera de las Familias (EFF) 2011: métodos, resultados y cambios desde 2008\", cuadro 3 (cont.)","revision_published":"2017 (Artículos Analíticos 1/2017, artículo de la EFF2014)","original_published":"enero de 2014 (Boletín Económico, artículo de la EFF2011)"},{"source_key":"bde_eff","age_group":"total","year":2011,"value":82.6,"source":"Banco de España, Artículos Analíticos (Boletín Económico) 1/2017, \"Encuesta Financiera de las Familias (EFF) 2014: métodos, resultados y cambios desde 2011\", cuadro 3, panel EFF2011","source_url":"https://www.bde.es/f/webbde/SES/Secciones/Publicaciones/InformesBoletinesRevistas/ArticulosAnaliticos/2017/T1/fich/beaa1701-art2.pdf","locator":"Cuadro 3, panel EFF2011, PDF p. 12: rows 'Menor de 35 años' (69,3) and 'TODOS LOS HOGARES' (82,6), column 'Vivienda principal', panel 'Porcentaje de hogares que poseen el activo'","confidence":"high","revised":true,"original_value":83.1,"original_source":"Banco de España, Boletín Económico enero 2014, \"Encuesta Financiera de las Familias (EFF) 2011: métodos, resultados y cambios desde 2008\", cuadro 3 (cont.)","revision_published":"2017 (Artículos Analíticos 1/2017, artículo de la EFF2014)","original_published":"enero de 2014 (Boletín Económico, artículo de la EFF2011)"},{"source_key":"bde_eff","age_group":"<35","year":2014,"value":49.5,"source":"Banco de España, Artículos Analíticos (Boletín Económico) 1/2017, \"Encuesta Financiera de las Familias (EFF) 2014: métodos, resultados y cambios desde 2011\", cuadro 3 (cont.)","source_url":"https://www.bde.es/f/webbde/SES/Secciones/Publicaciones/InformesBoletinesRevistas/ArticulosAnaliticos/2017/T1/fich/beaa1701-art2.pdf","locator":"Cuadro 3 (cont.) EFF2014, PDF p. 13","confidence":"high"},{"source_key":"bde_eff","age_group":"total","year":2014,"value":80.4,"source":"Banco de España, Artículos Analíticos (Boletín Económico) 1/2017, \"Encuesta Financiera de las Familias (EFF) 2014: métodos, resultados y cambios desde 2011\", cuadro 3 (cont.)","source_url":"https://www.bde.es/f/webbde/SES/Secciones/Publicaciones/InformesBoletinesRevistas/ArticulosAnaliticos/2017/T1/fich/beaa1701-art2.pdf","locator":"Cuadro 3 (cont.) EFF2014, PDF p. 13","confidence":"high"},{"source_key":"bde_eff","age_group":"<35","year":2017,"value":41.3,"source":"Banco de España, Boletín Económico 4/2019, \"Encuesta Financiera de las Familias (EFF) 2017: métodos, resultados y cambios desde 2014\", cuadro 3 (cont.)","source_url":"https://www.bde.es/f/webbde/SES/Secciones/Publicaciones/InformesBoletinesRevistas/ArticulosAnaliticos/19/T4/descargar/Fich/be1904-art38.pdf","locator":"Cuadro 3 (cont.) EFF2017, PDF p. 15 (printed p. 13)","confidence":"high"},{"source_key":"bde_eff","age_group":"total","year":2017,"value":75.9,"source":"Banco de España, Boletín Económico 4/2019, \"Encuesta Financiera de las Familias (EFF) 2017: métodos, resultados y cambios desde 2014\", cuadro 3 (cont.)","source_url":"https://www.bde.es/f/webbde/SES/Secciones/Publicaciones/InformesBoletinesRevistas/ArticulosAnaliticos/19/T4/descargar/Fich/be1904-art38.pdf","locator":"Cuadro 3 (cont.) EFF2017, PDF p. 15 (printed p. 13)","confidence":"high"},{"source_key":"bde_eff","age_group":"<35","year":2020,"value":36.1,"source":"Banco de España, Boletín Económico 3/2022, \"Encuesta Financiera de las Familias (EFF) 2020: métodos, resultados y cambios desde 2017\", cuadro 3 (cont.)","source_url":"https://www.bde.es/f/webbde/SES/Secciones/Publicaciones/InformesBoletinesRevistas/ArticulosAnaliticos/22/T3/Fich/be2203-art21.pdf","locator":"Cuadro 3 (cont.) EFF2020, PDF p. 17","confidence":"high"},{"source_key":"bde_eff","age_group":"total","year":2020,"value":73.9,"source":"Banco de España, Boletín Económico 3/2022, \"Encuesta Financiera de las Familias (EFF) 2020: métodos, resultados y cambios desde 2017\", cuadro 3 (cont.)","source_url":"https://www.bde.es/f/webbde/SES/Secciones/Publicaciones/InformesBoletinesRevistas/ArticulosAnaliticos/22/T3/Fich/be2203-art21.pdf","locator":"Cuadro 3 (cont.) EFF2020, PDF p. 17","confidence":"high"},{"source_key":"bde_eff","age_group":"<35","year":2022,"value":31.8,"source":"Banco de España, Documento Ocasional 2413 (2024), \"Encuesta Financiera de las Familias (EFF) 2022: métodos, resultados y cambios desde 2020\", cuadro 3 (cont.)","source_url":"https://repositorio.bde.es/bitstream/123456789/36572/1/do2413.pdf","locator":"Cuadro 3 (cont.) EFF2022, PDF p. 24","confidence":"high"},{"source_key":"bde_eff","age_group":"total","year":2022,"value":72.1,"source":"Banco de España, Documento Ocasional 2413 (2024), \"Encuesta Financiera de las Familias (EFF) 2022: métodos, resultados y cambios desde 2020\", cuadro 3 (cont.)","source_url":"https://repositorio.bde.es/bitstream/123456789/36572/1/do2413.pdf","locator":"Cuadro 3 (cont.) EFF2022, PDF p. 24","confidence":"high"},{"source_key":"bde_eff","age_group":"<35","year":2024,"value":36.7,"source":"Banco de España, Documento Ocasional 2610 (2026), \"Encuesta Financiera de las Familias (EFF) 2024: métodos, resultados y cambios desde 2022\", cuadro 3 (cont.)","source_url":"https://www.bde.es/f/webbe/SES/Secciones/Publicaciones/PublicacionesSeriadas/DocumentosOcasionales/26/Fich/do2610.pdf","locator":"Cuadro 3 (cont.) EFF2024, PDF p. 23 (printed p. 22)","confidence":"high"},{"source_key":"bde_eff","age_group":"total","year":2024,"value":70.6,"source":"Banco de España, Documento Ocasional 2610 (2026), \"Encuesta Financiera de las Familias (EFF) 2024: métodos, resultados y cambios desde 2022\", cuadro 3 (cont.)","source_url":"https://www.bde.es/f/webbe/SES/Secciones/Publicaciones/PublicacionesSeriadas/DocumentosOcasionales/26/Fich/do2610.pdf","locator":"Cuadro 3 (cont.) EFF2024, PDF p. 23 (printed p. 22)","confidence":"high"}]},"taxes":{"rates":[{"key":"ajd_vivienda_nueva","year":2000,"scope":"ES","value":0.5,"unit":"pct","payer":"comprador","applies_to":"Escritura notarial de compraventa de vivienda sujeta a IVA (tipo supletorio estatal si la comunidad no fijaba otro)","norm":"RDLeg 1/1993, TR Ley ITPAJD, art. 31.2 (redacción Ley 14/1996)","boe_id":"BOE-A-1993-25359","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359&tn=1&p=19970101#a31","locator":"Art. 31.2, segundo párrafo; versión con vigencia 1997-01-01 a 2001-12-31 (BOE-A-1996-29118)","quote":"Si la Comunidad Autónoma no hubiese aprobado el tipo [...] se aplicará el 0,50 por 100","confidence":"high","note":"Desde 1997 (Ley 14/1996, art. 13.cinco) las comunidades que aceptaron el modelo de financiación podían fijar su propio tipo de AJD documento notarial. A 1-7-2000: Madrid fijó el 0,5% general (Ley 24/1999, art. 3.Dos, BOE-A-2000-3766); C. Valenciana el 0,5% general y 0,4% para vivienda habitual (Ley 13/1997, art. 14, BOE-A-1998-8202); Andalucía no tenía competencias normativas (las ejerce por primera vez con la Ley 10/2002, BOE-A-2003-992), así que aplicaba el 0,5% estatal. Cataluña: no se ha verificado si tenía tipo propio de AJD en 2000 (ver gaps)."},{"key":"ajd_vivienda_nueva","year":2025,"scope":"ES","value":0.5,"unit":"pct","payer":"comprador","applies_to":"Escritura notarial de compraventa de vivienda sujeta a IVA: tipo supletorio estatal si la comunidad no ha aprobado tipo","norm":"RDLeg 1/1993, TR Ley ITPAJD, art. 31.2","boe_id":"BOE-A-1993-25359","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359&tn=1&p=20030101#a31","locator":"Art. 31.2, segundo párrafo; versión con vigencia 2003-01-01 (BOE-A-2002-25412)","quote":"Si la Comunidad Autónoma no hubiese aprobado el tipo [...], se aplicará el 0,50 por 100","confidence":"high","note":"Supletorio solamente: en 2025 todas las comunidades de régimen común analizadas fijan su propio tipo (filas ES-MD, ES-CT, ES-AN, ES-VC)."},{"key":"ajd_vivienda_nueva","year":2025,"scope":"ES-AN","value":1.2,"unit":"pct","payer":"comprador","applies_to":"Escritura notarial de compraventa de vivienda sujeta a IVA (tipo general de documentos notariales)","norm":"Ley 5/2021 de Tributos Cedidos de Andalucía, art. 49","boe_id":"BOE-A-2021-17915","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915&tn=1&p=20211027#a4-11","locator":"Art. 49 (tipo general para documentos notariales); versión única vigente desde 2021-10-27","quote":"tributarán, además de por la cuota fija [...], al tipo de gravamen del 1,2%","confidence":"high","note":"La propia ley prevé tipos reducidos de AJD para vivienda habitual (según su preámbulo, 1% para vivienda habitual de valor no superior a 150.000 € y otros menores para colectivos); el detalle de los tipos reducidos vigentes en julio de 2025 no se ha verificado."},{"key":"ajd_vivienda_nueva","year":2025,"scope":"ES-CT","value":1.5,"unit":"pct","payer":"comprador","applies_to":"Escritura notarial de compraventa de vivienda sujeta a IVA ('otros documentos')","norm":"DLeg 1/2024 Cataluña, libro sexto del Código tributario, art. 642-1.d)","boe_id":"BOE-A-2024-6951","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951&tn=1&p=20250627#a6-95","locator":"Art. 642-1, letra d); versión con vigencia 2025-06-27 (Decreto-ley 5/2025, BOE-A-2025-10270)","quote":"d) El 1,5 %, en el caso de otros documentos.","confidence":"high","note":"Tipos especiales: 3,5% si se renuncia a la exención de IVA (desde 27-6-2025; antes 2,5%), 2% préstamos hipotecarios con prestamista sujeto pasivo. Existen tipos reducidos/bonificaciones para colectivos (familias numerosas, jóvenes, discapacidad) no detallados aquí."},{"key":"ajd_vivienda_nueva","year":2025,"scope":"ES-MD","value":0.75,"unit":"pct","payer":"comprador","applies_to":"Escritura de compraventa de vivienda (sujeta a IVA) por persona física, valor real > 180.000 € (caso de una vivienda de ~200.000 €)","norm":"DLeg 1/2010 Comunidad de Madrid, TR tributos cedidos, art. 32.1.d) (redacción Ley 6/2013)","boe_id":"BOCM-m-2010-90068","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068&tn=1&p=20140101#a32","locator":"Art. 32.1.d); versión con vigencia 2014-01-01 (Ley 6/2013, BOE-A-2014-3254); art. 36 para el resto de documentos","quote":"Se aplicará el tipo del 0,75 por 100 cuando se transmitan viviendas cuyo valor real sea superior a 180.000 euros.","confidence":"high","note":"Tramos para adquirente persona física: 0,4% hasta 120.000 €; 0,5% de 120.000 a 180.000 €; 0,75% por encima; 0,2% VPP de hasta 90 m2. Tipo general (art. 36): 0,75%. Desde 29-11-2024 hay bonificación del 10% de la cuota gradual de AJD por adquisición de vivienda habitual (art. 38 bis, BOE-A-2025-3303). El DLeg 1/2010 es un texto de la Comunidad de Madrid consolidado en el BOE con identificador BOCM (no tiene id BOE-A)."},{"key":"ajd_vivienda_nueva","year":2025,"scope":"ES-VC","value":1.5,"unit":"pct","payer":"comprador","applies_to":"Escritura notarial de compraventa de vivienda sujeta a IVA, tipo general ('demás casos'); ver nota sobre vivienda habitual","norm":"Ley 13/1997 de la Generalitat Valenciana, art. 14.Cuatro (redacción Ley 9/2019)","boe_id":"BOE-A-1998-8202","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-1998-8202&tn=1&p=20200101#a14","locator":"Art. 14.Cuatro; versión con vigencia 2020-01-01 (BOE-A-2020-1010). La Ley 5/2025 lo baja al 1,4% solo para devengos desde 1-6-2026","quote":"Cuatro. En los demás casos, el 1,5 por 100.","confidence":"medium","note":"IMPORTANTE: el art. 14.Uno.a) fija el 0,1% para 'las primeras copias de las escrituras públicas que documenten adquisiciones de vivienda habitual' (concepto de vivienda habitual del IRPF), por lo que un comprador de vivienda nueva como residencia habitual paga 0,1%, no 1,5%. El 1,5% aplica a segundas residencias e inversores. La Ley 5/2025 (BOE-A-2025-11959, arts. 34 y disposición final) reduce el tipo general al 1,4% con efectos desde el 1-6-2026, no en 2025."},{"key":"itp_vivienda_usada","year":2000,"scope":"ES","value":6.0,"unit":"pct","payer":"comprador","applies_to":"Compraventa de vivienda usada (transmisión onerosa de inmuebles): tipo supletorio estatal","norm":"RDLeg 1/1993, TR Ley ITPAJD, art. 11.1.a) (redacción Ley 14/1996)","boe_id":"BOE-A-1993-25359","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359&tn=1&p=19970101#a11","locator":"Art. 11.1.a), segundo párrafo; versión con vigencia 1997-01-01 a 2001-12-31 (BOE-A-1996-29118)","quote":"Si la Comunidad Autónoma no hubiese aprobado el tipo [...] se aplicará el 6 por 100.","confidence":"high","note":"Desde 1997 (Ley 14/1996, art. 13.cuatro) las comunidades que aceptaron el modelo de financiación 1997-2001 podían fijar su propio tipo de ITP sobre inmuebles; en 2000 Madrid y Cataluña ya aplicaban el 7%."},{"key":"itp_vivienda_usada","year":2025,"scope":"ES","value":6.0,"unit":"pct","payer":"comprador","applies_to":"Compraventa de vivienda usada: tipo supletorio estatal si la comunidad no ha aprobado tipo","norm":"RDLeg 1/1993, TR Ley ITPAJD, art. 11.1.a) (redacción Ley 21/2001)","boe_id":"BOE-A-1993-25359","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359&tn=1&p=20020101#a11","locator":"Art. 11.1.a), segundo párrafo; versión con vigencia 2002-01-01 (BOE-A-2001-24962)","quote":"Si la Comunidad Autónoma no hubiese aprobado el tipo [...], se aplicará el 6 por 100 a la transmisión de inmuebles","confidence":"high","note":"Supletorio solamente; las cuatro comunidades analizadas fijan su propio tipo."},{"key":"itp_vivienda_usada","year":2000,"scope":"ES-AN","value":6.0,"unit":"pct","payer":"comprador","applies_to":"Compraventa de vivienda usada: Andalucía aplicaba el tipo estatal supletorio","norm":"RDLeg 1/1993, TR Ley ITPAJD, art. 11.1.a); Ley 10/2002 de Andalucía (preámbulo) para la ausencia de tipo propio","boe_id":"BOE-A-1993-25359","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359&tn=1&p=19970101#a11","locator":"Art. 11.1.a), segundo párrafo (versión 1997-2001); preámbulo de la Ley 10/2002 de Andalucía (BOE-A-2003-992)","quote":"si aquélla no hubiese asumido competencias normativas en materia de Impuesto sobre Transmisiones Patrimoniales [...] se aplicará el 6 por 100.","confidence":"medium","note":"La Ley 10/2002 de Andalucía dice que establece 'por primera vez' medidas legislativas sobre tributos cedidos y que la comunidad asume competencias normativas en ITPAJD con la Ley 21/2001; de ahí se infiere que en 2000 regía el 6% estatal. Andalucía fijó el 7% con esa ley (desde 2003)."},{"key":"itp_vivienda_usada","year":2025,"scope":"ES-AN","value":7.0,"unit":"pct","payer":"comprador","applies_to":"Compraventa de vivienda usada, tipo general","norm":"Ley 5/2021 de Tributos Cedidos de Andalucía, art. 41","boe_id":"BOE-A-2021-17915","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915&tn=1&p=20211027#a4-3","locator":"Art. 41 (tipo general de gravamen aplicable a bienes inmuebles); versión única vigente desde 2021-10-27","quote":"la cuota tributaria se obtendrá aplicando sobre la base liquidable el tipo de gravamen del 7%.","confidence":"high","note":"Tipo único, sin tramos por precio. La misma ley prevé tipos reducidos para vivienda habitual de valor limitado y colectivos (jóvenes, discapacidad, familias numerosas); su detalle no se ha verificado."},{"key":"itp_vivienda_usada","year":2000,"scope":"ES-CT","value":7.0,"unit":"pct","payer":"comprador","applies_to":"Compraventa de vivienda usada, tipo general","norm":"Ley 25/1998 de Cataluña, art. 32.1, en la redacción de la Ley 4/2000, art. 3","boe_id":"BOE-A-2000-11470","source_url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2000-11470","locator":"Ley 4/2000, art. 3 (nueva redacción del art. 32.1 de la Ley 25/1998, BOE-A-1999-2521); entra en vigor al día siguiente de su publicación en el DOGC (mayo de 2000)","quote":"salvo los derechos reales de garantía, tributa al tipo del 7 por 100.","confidence":"high","note":"El 7% lo fijó la Ley 25/1998 (art. 32.1, vigente desde 1999) y la Ley 4/2000 lo mantuvo al reescribir el artículo. Tipo reducido del 2% para reventas a empresas inmobiliarias."},{"key":"itp_vivienda_usada","year":2025,"scope":"ES-CT","value":10.0,"unit":"pct","payer":"comprador","applies_to":"Compraventa de vivienda usada de ~200.000 € (primer tramo de la tarifa)","norm":"DLeg 1/2024 Cataluña, libro sexto del Código tributario, art. 641-1.1 (redacción Decreto-ley 5/2025)","boe_id":"BOE-A-2024-6951","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951&tn=1&p=20250627#a6-85","locator":"Art. 641-1.1, tarifa; versión con vigencia 2025-06-27 (Decreto-ley 5/2025, BOE-A-2025-10270)","quote":"tributa al tipo medio que resulta de aplicar la tarifa siguiente establecida en función del valor del inmueble","confidence":"high","note":"Tarifa progresiva desde 27-6-2025: 10% hasta 600.000 €, 11% de 600.000 a 900.000 €, 12% de 900.000 a 1.500.000 €, 13% por encima. Antes (y hasta el 26-6-2025): 10% hasta 1.000.000 € y 11% por encima. 20% si el comprador es gran tenedor (art. 641-1.5). VPO al 7%. Tipos reducidos para jóvenes, familias numerosas/monoparentales y discapacidad (arts. 641-2 a 641-5)."},{"key":"itp_vivienda_usada","year":2000,"scope":"ES-MD","value":7.0,"unit":"pct","payer":"comprador","applies_to":"Compraventa de vivienda usada, tipo general","norm":"Ley 24/1999 de Medidas Fiscales y Administrativas de la Comunidad de Madrid, art. 3.Uno.1","boe_id":"BOE-A-2000-3766","source_url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2000-3766","locator":"Art. 3.Uno.1 ('Con efectos desde el 1 de enero de 2000')","quote":"excepto en los derechos reales de garantía, se aplicará el tipo del 7 por 100.","confidence":"high","note":"Tipo reducido del 4% para viviendas del Distrito Centro de Madrid de menos de 75 m2 y más de 75 años de antigüedad destinadas a vivienda habitual (art. 3.Uno.2). Texto no consolidado: se cita la publicación original en el BOE (25-2-2000); no se ha comprobado que ninguna otra ley lo modificara antes del 1-7-2000."},{"key":"itp_vivienda_usada","year":2025,"scope":"ES-MD","value":6.0,"unit":"pct","payer":"comprador","applies_to":"Compraventa de vivienda usada, tipo general","norm":"DLeg 1/2010 Comunidad de Madrid, art. 28 (redacción Ley 6/2013)","boe_id":"BOCM-m-2010-90068","source_url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068&tn=1&p=20140101#a28","locator":"Art. 28; versión con vigencia 2014-01-01 (BOE-A-2014-3254)","quote":"excepto en los derechos reales de garantía, se aplicará el tipo del 6 por 100.","confidence":"high","note":"Desde 29-11-2024, bonificación del 10% de la cuota de TPO por adquisición de vivienda habitual por personas físicas cuando el valor es ≤ 250.000 € (art. 30 bis, BOE-A-2025-3303); para una vivienda habitual de 200.000 € el tipo efectivo sería 5,4%. Tipo reducido del 4% para familias numerosas (art. 29). El DLeg 1/2010 tiene id BOCM en el BOE consolidado."},{"key":"itp_vivienda_usada","year":2000,"scope":"ES-VC","value":6.0,"unit":"pct","payer":"comprador","applies_to":"Compraventa de vivienda usada, tipo general","norm":"Ley 13/1997 de la Generalitat Valenciana, art. 13.Uno (redacción original)","boe_id":"BOE-A-1998-8202","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-1998-8202&tn=1&p=19980101#a13","locator":"Art. 13.Uno; versión original vigente de 1998-01-01 a 2000-12-31","quote":"la cuota tributaria del impuesto se obtendrá aplicando sobre la base liquidable el tipo del 6 por 100.","confidence":"high","note":"La Generalitat ejerció su competencia fijando el mismo 6% que el tipo estatal; la primera modificación del artículo es de 2001 (BOE-A-2001-2503)."},{"key":"itp_vivienda_usada","year":2025,"scope":"ES-VC","value":10.0,"unit":"pct","payer":"comprador","applies_to":"Compraventa de vivienda usada de valor ≤ 1.000.000 €","norm":"Ley 13/1997 de la Generalitat Valenciana, art. 13.Uno (redacción vigente hasta 31-5-2026)","boe_id":"BOE-A-1998-8202","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-1998-8202&tn=1&p=20240101#a13","locator":"Art. 13.Uno; versión con vigencia 2024-01-01 (BOE-A-2024-2666). La nueva redacción de la Ley 5/2025 (9%) solo surte efectos desde 1-6-2026","quote":"Uno. El 10 por ciento en las adquisiciones de inmuebles","confidence":"high","note":"11% si el valor supera 1.000.000 €. Tipo reducido del 8% para VPO de régimen general y para la primera vivienda habitual de menores de 35 años cuando el valor supera 180.000 € (art. 13.Dos, con requisitos de renta). La Ley 5/2025 (BOE-A-2025-11959, art. 33) baja el general al 9% para devengos desde 1-6-2026. Ojo: la versión consolidada del BOE que aparece para julio de 2025 ya muestra el 9%, pero con la advertencia de que surte efectos desde el 1-6-2026."},{"key":"iva_vivienda_nueva","year":2000,"scope":"ES","value":7.0,"unit":"pct","payer":"comprador","applies_to":"Primera entrega de vivienda nueva por el promotor (incluye hasta dos plazas de garaje y anexos transmitidos conjuntamente)","norm":"Ley 37/1992 del IVA, art. 91.Uno.1.7º (redacción vigente desde 01-01-2000, Ley 55/1999)","boe_id":"BOE-A-1992-28740","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740&tn=1&p=20000101#a91","locator":"Art. 91.Uno, encabezado y número 1.7º; versión con vigencia 2000-01-01 (BOE-A-1999-24785)","quote":"Uno. Se aplicará el tipo del 7 por 100 a las operaciones siguientes","confidence":"high","note":"El tipo del 7% se aplica a edificios o partes aptos para vivienda, con un máximo de dos plazas de garaje y anexos transmitidos conjuntamente; los locales de negocio no son anexos. Las VPO de régimen especial o promoción pública entregadas por el promotor tributaban ya al 4% (art. 91.Dos.1.6º)."},{"key":"iva_vivienda_nueva","year":2025,"scope":"ES","value":10.0,"unit":"pct","payer":"comprador","applies_to":"Primera entrega de vivienda nueva por el promotor (incluye hasta dos plazas de garaje y anexos transmitidos conjuntamente)","norm":"Ley 37/1992 del IVA, art. 91.Uno.1.7º","boe_id":"BOE-A-1992-28740","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740&tn=1&p=20250101#a91","locator":"Art. 91.Uno, encabezado y número 1.7º; versión con vigencia 2025-01-01 (BOE-A-2024-12944)","quote":"Uno. Se aplicará el tipo del 10 por ciento a las operaciones siguientes","confidence":"high","note":"Mismo tipo sigue vigente en la versión consolidada de octubre de 2026. Las segundas y ulteriores entregas de vivienda están exentas de IVA (art. 20.Uno.22º) y tributan por ITP."},{"key":"iva_vivienda_protegida","year":2025,"scope":"ES","value":4.0,"unit":"pct","payer":"comprador","applies_to":"Primera entrega por el promotor de VPO de régimen especial o de promoción pública, con garajes y anexos en el mismo edificio","norm":"Ley 37/1992 del IVA, art. 91.Dos.1.6º","boe_id":"BOE-A-1992-28740","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-1992-28740&tn=1&p=20250101#a91","locator":"Art. 91.Dos (encabezado) y número 1.6º; versión con vigencia 2025-01-01","quote":"Las viviendas calificadas administrativamente como de protección oficial de régimen especial o de promoción pública","confidence":"high","note":"El encabezado del apartado Dos dice: 'Se aplicará el tipo del 4 por ciento a las operaciones siguientes'. Solo VPO de régimen especial o promoción pública; la VPO de régimen general tributa al 10%. Máximo de dos plazas de garaje. El 4% también se aplica a viviendas adquiridas por SOCIMI/entidades del régimen especial de arrendamiento de viviendas que cumplan requisitos."},{"key":"plusvalia_municipal_coef_max","year":2025,"scope":"ES","value":0.4,"unit":"coef","payer":"vendedor","applies_to":"Coeficiente máximo sobre el valor catastral del suelo para una vivienda tenida 20 años o más (método objetivo)","norm":"RDLeg 2/2004 TRLRHL, art. 107.4 (tabla de RDL 8/2023, restablecida tras la derogación del RDL 9/2024)","boe_id":"BOE-A-2004-4214","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2004-4214&tn=1&p=20250123#a107","locator":"Art. 107.4, tabla de coeficientes; versión con vigencia 2025-01-23 a 2025-12-24 (BOE-A-2025-1136)","quote":"Igual o superior a 20 años. 0,40","confidence":"high","note":"Tabla vigente a 1-7-2025 (coeficientes máximos; el ayuntamiento puede aprobar otros menores): 10 años 0,12; 11 años 0,10; 12-15 años 0,09; 16 años 0,10; 17 años 0,13; 18 años 0,17; 19 años 0,23; ≥20 años 0,40. El RDL 9/2024 la había actualizado para 2025, pero el Congreso lo derogó (Resolución de 22-1-2025, BOE-A-2025-1136) y volvió a regir la tabla del RDL 8/2023 (BOE-A-2023-26452). Una versión posterior (BOE-A-2025-26458, vigente desde 25-12-2025) vuelve a modificar el artículo para 2026."},{"key":"plusvalia_municipal_tipo_max","year":2025,"scope":"ES","value":30.0,"unit":"pct","payer":"vendedor","applies_to":"Tipo máximo que puede fijar el ayuntamiento en el IIVTNU (plusvalía municipal) sobre la base imponible","norm":"RDLeg 2/2004, TR Ley Reguladora de las Haciendas Locales, art. 108.1","boe_id":"BOE-A-2004-4214","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2004-4214&tn=1&p=20131031#a108","locator":"Art. 108.1; versión con vigencia 2013-10-31 (BOE-A-2013-11331)","quote":"será el fijado por cada ayuntamiento, sin que dicho tipo pueda exceder del 30 por ciento.","confidence":"high","note":"Cada ayuntamiento fija su tipo por ordenanza, con un tope del 30% (único o por periodo de generación). En venta (transmisión onerosa) paga el vendedor (art. 106.1.b)."}],"scenarios":[{"year":2000,"scope":"ES","kind":"nueva","home_price":79220.0,"pct":7.5,"eur":5942.0,"parts":[{"key":"iva_vivienda_nueva","scope":"ES","pct":7.0,"eur":5545.0},{"key":"ajd_vivienda_nueva","scope":"ES","pct":0.5,"eur":396.0}]},{"year":2000,"scope":"ES","kind":"usada","home_price":79220.0,"pct":6.0,"eur":4753.0,"parts":[{"key":"itp_vivienda_usada","scope":"ES","pct":6.0,"eur":4753.0}]},{"year":2000,"scope":"ES-AN","kind":"usada","home_price":79220.0,"pct":6.0,"eur":4753.0,"parts":[{"key":"itp_vivienda_usada","scope":"ES-AN","pct":6.0,"eur":4753.0}]},{"year":2000,"scope":"ES-CT","kind":"usada","home_price":79220.0,"pct":7.0,"eur":5545.0,"parts":[{"key":"itp_vivienda_usada","scope":"ES-CT","pct":7.0,"eur":5545.0}]},{"year":2000,"scope":"ES-MD","kind":"usada","home_price":79220.0,"pct":7.0,"eur":5545.0,"parts":[{"key":"itp_vivienda_usada","scope":"ES-MD","pct":7.0,"eur":5545.0}]},{"year":2000,"scope":"ES-VC","kind":"usada","home_price":79220.0,"pct":6.0,"eur":4753.0,"parts":[{"key":"itp_vivienda_usada","scope":"ES-VC","pct":6.0,"eur":4753.0}]},{"year":2025,"scope":"ES","kind":"nueva","home_price":191482.0,"pct":10.5,"eur":20106.0,"parts":[{"key":"iva_vivienda_nueva","scope":"ES","pct":10.0,"eur":19148.0},{"key":"ajd_vivienda_nueva","scope":"ES","pct":0.5,"eur":957.0}]},{"year":2025,"scope":"ES","kind":"usada","home_price":191482.0,"pct":6.0,"eur":11489.0,"parts":[{"key":"itp_vivienda_usada","scope":"ES","pct":6.0,"eur":11489.0}]},{"year":2025,"scope":"ES-AN","kind":"nueva","home_price":191482.0,"pct":11.2,"eur":21446.0,"parts":[{"key":"iva_vivienda_nueva","scope":"ES","pct":10.0,"eur":19148.0},{"key":"ajd_vivienda_nueva","scope":"ES-AN","pct":1.2,"eur":2298.0}]},{"year":2025,"scope":"ES-AN","kind":"usada","home_price":191482.0,"pct":7.0,"eur":13404.0,"parts":[{"key":"itp_vivienda_usada","scope":"ES-AN","pct":7.0,"eur":13404.0}]},{"year":2025,"scope":"ES-CT","kind":"nueva","home_price":191482.0,"pct":11.5,"eur":22020.0,"parts":[{"key":"iva_vivienda_nueva","scope":"ES","pct":10.0,"eur":19148.0},{"key":"ajd_vivienda_nueva","scope":"ES-CT","pct":1.5,"eur":2872.0}]},{"year":2025,"scope":"ES-CT","kind":"usada","home_price":191482.0,"pct":10.0,"eur":19148.0,"parts":[{"key":"itp_vivienda_usada","scope":"ES-CT","pct":10.0,"eur":19148.0}]},{"year":2025,"scope":"ES-MD","kind":"nueva","home_price":191482.0,"pct":10.75,"eur":20584.0,"parts":[{"key":"iva_vivienda_nueva","scope":"ES","pct":10.0,"eur":19148.0},{"key":"ajd_vivienda_nueva","scope":"ES-MD","pct":0.75,"eur":1436.0}]},{"year":2025,"scope":"ES-MD","kind":"usada","home_price":191482.0,"pct":6.0,"eur":11489.0,"parts":[{"key":"itp_vivienda_usada","scope":"ES-MD","pct":6.0,"eur":11489.0}]},{"year":2025,"scope":"ES-VC","kind":"nueva","home_price":191482.0,"pct":11.5,"eur":22020.0,"parts":[{"key":"iva_vivienda_nueva","scope":"ES","pct":10.0,"eur":19148.0},{"key":"ajd_vivienda_nueva","scope":"ES-VC","pct":1.5,"eur":2872.0}]},{"year":2025,"scope":"ES-VC","kind":"usada","home_price":191482.0,"pct":10.0,"eur":19148.0,"parts":[{"key":"itp_vivienda_usada","scope":"ES-VC","pct":10.0,"eur":19148.0}]}],"rules":[{"boe_id":"BOE-A-2004-4214","key":"plusvalia_municipal","norm":"RDLeg 2/2004 TRLRHL, arts. 104.5, 106.1.b), 107 y 108 (redacción RDL 26/2021)","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2004-4214#a107","text":"La plusvalía municipal (IIVTNU) la paga el vendedor en una compraventa y grava el aumento de valor del suelo, no de la construcción. Se calcula sobre el valor catastral del suelo multiplicado por un coeficiente que depende de los años que se ha tenido el inmueble (como máximo 20), y al resultado se aplica el tipo municipal (tope del 30%). Desde el RDL 26/2021 no hay impuesto si no hubo ganancia real entre la compra y la venta, y el vendedor puede pedir que se tribute sobre la ganancia real cuando es menor que la base objetiva."},{"boe_id":"BOE-A-1993-25359","key":"iva_vs_itp","norm":"Ley 37/1992 del IVA, arts. 20.Uno.22º y 91; RDLeg 1/1993 TR ITPAJD, arts. 11 y 31.2","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359","text":"La primera venta de una vivienda nueva por el promotor paga IVA (10%, o 4% en VPO de régimen especial) y, además, AJD por la escritura notarial, cuyo tipo fija cada comunidad. La venta de una vivienda usada entre particulares está exenta de IVA y paga ITP, también con tipo autonómico; en ese caso no se paga AJD gradual por la compraventa."},{"boe_id":"BOE-A-1996-29118","key":"cesion_tributos_ccaa","norm":"Ley 14/1996, art. 13; RDLeg 1/1993, arts. 11.1.a) y 31.2 (redacción Ley 14/1996)","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-1996-29118","text":"Desde 1997 (Ley 14/1996) las comunidades que aceptaron el modelo de financiación pudieron fijar sus propios tipos de ITP sobre inmuebles y de AJD notarial; el tipo estatal (6% ITP, 0,5% AJD) solo rige como supletorio. En 2000 Madrid y Cataluña ya cobraban un 7% de ITP; Andalucía no ejerció esa competencia hasta la Ley 10/2002."}]},"public_spending_pct_gdp":{"ES":[{"year":1995,"development":0.247,"allowances":0.125,"total":0.372},{"year":1996,"development":0.246,"allowances":0.074,"total":0.321},{"year":1997,"development":0.245,"allowances":0.111,"total":0.356},{"year":1998,"development":0.28,"allowances":0.098,"total":0.379},{"year":1999,"development":0.25,"allowances":0.068,"total":0.318},{"year":2000,"development":0.448,"allowances":0.041,"total":0.489},{"year":2001,"development":0.205,"allowances":0.031,"total":0.236},{"year":2002,"development":0.18,"allowances":0.03,"total":0.21},{"year":2003,"development":0.226,"allowances":0.049,"total":0.275},{"year":2004,"development":0.166,"allowances":0.06,"total":0.226},{"year":2005,"development":0.18,"allowances":0.062,"total":0.241},{"year":2006,"development":0.156,"allowances":0.078,"total":0.233},{"year":2007,"development":0.203,"allowances":0.071,"total":0.274},{"year":2008,"development":0.263,"allowances":0.078,"total":0.34},{"year":2009,"development":0.284,"allowances":0.102,"total":0.386},{"year":2010,"development":0.259,"allowances":0.114,"total":0.374},{"year":2011,"development":0.207,"allowances":0.119,"total":0.326},{"year":2012,"development":0.219,"allowances":0.078,"total":0.297},{"year":2013,"development":0.128,"allowances":0.062,"total":0.191},{"year":2014,"development":0.169,"allowances":0.046,"total":0.215},{"year":2015,"development":0.191,"allowances":0.041,"total":0.232},{"year":2016,"development":0.149,"allowances":0.038,"total":0.187},{"year":2017,"development":0.139,"allowances":0.039,"total":0.178},{"year":2018,"development":0.135,"allowances":0.03,"total":0.165},{"year":2019,"development":0.15,"allowances":0.03,"total":0.18},{"year":2020,"development":0.164,"allowances":0.034,"total":0.198},{"year":2021,"development":0.187,"allowances":0.036,"total":0.223},{"year":2022,"development":0.167,"allowances":0.028,"total":0.196},{"year":2023,"development":0.198,"allowances":0.042,"total":0.24},{"year":2024,"development":0.172,"allowances":0.041,"total":0.214}],"EU27_2020":[{"year":2010,"development":0.278,"allowances":0.378,"total":0.657},{"year":2011,"development":0.242,"allowances":0.385,"total":0.627},{"year":2012,"development":0.239,"allowances":0.382,"total":0.621},{"year":2013,"development":0.207,"allowances":0.386,"total":0.593},{"year":2014,"development":0.201,"allowances":0.347,"total":0.549},{"year":2015,"development":0.198,"allowances":0.35,"total":0.548},{"year":2016,"development":0.168,"allowances":0.359,"total":0.527},{"year":2017,"development":0.157,"allowances":0.357,"total":0.514},{"year":2018,"development":0.164,"allowances":0.338,"total":0.502},{"year":2019,"development":0.166,"allowances":0.328,"total":0.494},{"year":2020,"development":0.204,"allowances":0.354,"total":0.558},{"year":2021,"development":0.437,"allowances":0.366,"total":0.803},{"year":2022,"development":0.545,"allowances":0.344,"total":0.889},{"year":2023,"development":0.698,"allowances":0.367,"total":1.066},{"year":2024,"development":0.24,"allowances":0.35,"total":0.591}],"DE":[{"year":2000,"development":0.501,"allowances":0.174,"total":0.675},{"year":2001,"development":0.53,"allowances":0.235,"total":0.765},{"year":2002,"development":0.584,"allowances":0.233,"total":0.817},{"year":2003,"development":0.623,"allowances":0.235,"total":0.858},{"year":2004,"development":0.613,"allowances":0.238,"total":0.851},{"year":2005,"development":0.576,"allowances":0.472,"total":1.048},{"year":2006,"development":0.506,"allowances":0.504,"total":1.01},{"year":2007,"development":0.42,"allowances":0.466,"total":0.886},{"year":2008,"development":0.352,"allowances":0.437,"total":0.79},{"year":2009,"development":0.303,"allowances":0.496,"total":0.8},{"year":2010,"development":0.233,"allowances":0.479,"total":0.712},{"year":2011,"development":0.17,"allowances":0.473,"total":0.643},{"year":2012,"development":0.123,"allowances":0.445,"total":0.568},{"year":2013,"development":0.093,"allowances":0.449,"total":0.542},{"year":2014,"development":0.076,"allowances":0.291,"total":0.367},{"year":2015,"development":0.071,"allowances":0.302,"total":0.373},{"year":2016,"development":0.064,"allowances":0.339,"total":0.403},{"year":2017,"development":0.072,"allowances":0.342,"total":0.413},{"year":2018,"development":0.084,"allowances":0.317,"total":0.401},{"year":2019,"development":0.102,"allowances":0.296,"total":0.398},{"year":2020,"development":0.152,"allowances":0.309,"total":0.46},{"year":2021,"development":0.104,"allowances":0.43,"total":0.534},{"year":2022,"development":0.158,"allowances":0.421,"total":0.579},{"year":2023,"development":0.111,"allowances":0.51,"total":0.621},{"year":2024,"development":0.134,"allowances":0.438,"total":0.572}],"FR":[{"year":1995,"development":0.285,"allowances":0.822,"total":1.107},{"year":1996,"development":0.234,"allowances":0.806,"total":1.04},{"year":1997,"development":0.228,"allowances":0.866,"total":1.095},{"year":1998,"development":0.222,"allowances":0.832,"total":1.055},{"year":1999,"development":0.223,"allowances":0.82,"total":1.043},{"year":2000,"development":0.237,"allowances":0.851,"total":1.089},{"year":2001,"development":0.248,"allowances":0.854,"total":1.102},{"year":2002,"development":0.264,"allowances":0.914,"total":1.178},{"year":2003,"development":0.243,"allowances":0.893,"total":1.136},{"year":2004,"development":0.24,"allowances":0.994,"total":1.234},{"year":2005,"development":0.199,"allowances":0.961,"total":1.16},{"year":2006,"development":0.258,"allowances":0.926,"total":1.184},{"year":2007,"development":0.315,"allowances":0.876,"total":1.19},{"year":2008,"development":0.368,"allowances":0.898,"total":1.266},{"year":2009,"development":0.543,"allowances":0.988,"total":1.531},{"year":2010,"development":0.521,"allowances":0.895,"total":1.416},{"year":2011,"development":0.488,"allowances":0.895,"total":1.383},{"year":2012,"development":0.485,"allowances":0.923,"total":1.408},{"year":2013,"development":0.448,"allowances":0.922,"total":1.37},{"year":2014,"development":0.441,"allowances":0.932,"total":1.373},{"year":2015,"development":0.445,"allowances":0.931,"total":1.376},{"year":2016,"development":0.394,"allowances":0.945,"total":1.339},{"year":2017,"development":0.35,"allowances":0.938,"total":1.288},{"year":2018,"development":0.304,"allowances":0.867,"total":1.171},{"year":2019,"development":0.292,"allowances":0.834,"total":1.126},{"year":2020,"development":0.351,"allowances":0.906,"total":1.257},{"year":2021,"development":0.399,"allowances":0.818,"total":1.216},{"year":2022,"development":0.327,"allowances":0.77,"total":1.098},{"year":2023,"development":0.299,"allowances":0.724,"total":1.022},{"year":2024,"development":0.287,"allowances":0.72,"total":1.007}],"IT":[{"year":2001,"development":0.113,"allowances":0.01,"total":0.123},{"year":2002,"development":0.116,"allowances":0.012,"total":0.128},{"year":2003,"development":0.102,"allowances":0.013,"total":0.115},{"year":2004,"development":0.109,"allowances":0.014,"total":0.123},{"year":2005,"development":0.101,"allowances":0.016,"total":0.117},{"year":2006,"development":0.094,"allowances":0.018,"total":0.112},{"year":2007,"development":0.097,"allowances":0.022,"total":0.118},{"year":2008,"development":0.091,"allowances":0.03,"total":0.12},{"year":2009,"development":0.113,"allowances":0.034,"total":0.148},{"year":2010,"development":0.117,"allowances":0.035,"total":0.152},{"year":2011,"development":0.099,"allowances":0.035,"total":0.134},{"year":2012,"development":0.148,"allowances":0.034,"total":0.182},{"year":2013,"development":0.077,"allowances":0.034,"total":0.111},{"year":2014,"development":0.078,"allowances":0.045,"total":0.123},{"year":2015,"development":0.092,"allowances":0.053,"total":0.145},{"year":2016,"development":0.075,"allowances":0.045,"total":0.12},{"year":2017,"development":0.076,"allowances":0.039,"total":0.116},{"year":2018,"development":0.109,"allowances":0.031,"total":0.14},{"year":2019,"development":0.078,"allowances":0.034,"total":0.112},{"year":2020,"development":0.202,"allowances":0.042,"total":0.244},{"year":2021,"development":2.099,"allowances":0.038,"total":2.138},{"year":2022,"development":2.919,"allowances":0.036,"total":2.955},{"year":2023,"development":4.065,"allowances":0.036,"total":4.101},{"year":2024,"development":0.377,"allowances":0.036,"total":0.413}],"PT":[{"year":1995,"development":0.098,"allowances":0.435,"total":0.534},{"year":1996,"development":0.114,"allowances":0.435,"total":0.549},{"year":1997,"development":0.083,"allowances":0.478,"total":0.561},{"year":1998,"development":0.348,"allowances":0.473,"total":0.821},{"year":1999,"development":0.364,"allowances":0.506,"total":0.87},{"year":2000,"development":0.404,"allowances":0.477,"total":0.88},{"year":2001,"development":0.409,"allowances":0.496,"total":0.905},{"year":2002,"development":0.356,"allowances":0.474,"total":0.83},{"year":2003,"development":0.279,"allowances":0.544,"total":0.824},{"year":2004,"development":0.17,"allowances":0.438,"total":0.608},{"year":2005,"development":0.181,"allowances":0.38,"total":0.561},{"year":2006,"development":0.223,"allowances":0.365,"total":0.588},{"year":2007,"development":0.218,"allowances":0.321,"total":0.54},{"year":2008,"development":0.258,"allowances":0.297,"total":0.555},{"year":2009,"development":0.289,"allowances":0.288,"total":0.577},{"year":2010,"development":0.14,"allowances":0.243,"total":0.383},{"year":2011,"development":0.128,"allowances":0.243,"total":0.37},{"year":2012,"development":0.129,"allowances":0.246,"total":0.374},{"year":2013,"development":0.115,"allowances":0.245,"total":0.36},{"year":2014,"development":0.128,"allowances":0.25,"total":0.378},{"year":2015,"development":0.103,"allowances":0.242,"total":0.345},{"year":2016,"development":0.085,"allowances":0.236,"total":0.321},{"year":2017,"development":0.11,"allowances":0.229,"total":0.338},{"year":2018,"development":0.123,"allowances":0.224,"total":0.347},{"year":2019,"development":0.133,"allowances":0.227,"total":0.36},{"year":2020,"development":0.149,"allowances":0.258,"total":0.407},{"year":2021,"development":0.182,"allowances":0.252,"total":0.434},{"year":2022,"development":0.184,"allowances":0.225,"total":0.408},{"year":2023,"development":0.232,"allowances":0.316,"total":0.548},{"year":2024,"development":0.229,"allowances":0.326,"total":0.555}]},"social_rental_stock":[{"country":"DEU","year":2021,"value":2.6,"source":"OECD Affordable Housing Database, indicator PH4.2 Social rental housing stock (OECD 2024, sheet last updated 2025-11-24)","source_url":"https://webfs.oecd.org/els-com/Affordable_Housing_Database/PH4-2-Social-rental-housing-stock.xlsx","note":"Social rental dwellings as % of total dwelling stock (all dwellings, not only main residences). 1,101,506 dwellings (Table PH4.2.A1); 3.68% in 2011. Identical values in the oecd.org copy (etl/data/raw/housing/manual/oecd_ahd_ph4-2_social_rental_housing_stock.xlsx, sha256 2287dc32cb558c3945bc2c72d6a42eed9cfc43669b8b0255f9a01965f459de2b, sheet last updated 2024-04-16, URL https://www.oecd.org/content/dam/oecd/en/data/datasets/affordable-housing-database/ph4-2-social-rental-housing-stock.xlsx).","confidence":"high"},{"country":"ESP","year":2019,"value":1.1,"source":"OECD Affordable Housing Database, indicator PH4.2 Social rental housing stock (OECD 2024, sheet last updated 2025-11-24)","source_url":"https://webfs.oecd.org/els-com/Affordable_Housing_Database/PH4-2-Social-rental-housing-stock.xlsx","note":"Social rental dwellings as % of total dwelling stock (all dwellings, not only main residences). Note 8: for Spain the figures may also contain other types of reduced-rent housing (e.g. employer-provided dwellings); note 4 (Figure PH4.2.1): Spain is based on responses to previous QuASH rounds. 290,000 social rental dwellings (Table PH4.2.A1, row \"Spain (8)\"); no ~2010 value given. Identical values in the oecd.org copy (etl/data/raw/housing/manual/oecd_ahd_ph4-2_social_rental_housing_stock.xlsx, sha256 2287dc32cb558c3945bc2c72d6a42eed9cfc43669b8b0255f9a01965f459de2b, sheet last updated 2024-04-16, URL https://www.oecd.org/content/dam/oecd/en/data/datasets/affordable-housing-database/ph4-2-social-rental-housing-stock.xlsx).","confidence":"medium"},{"country":"EU","year":null,"value":8.0,"source":"OECD Affordable Housing Database, indicator PH4.2 Social rental housing stock (OECD 2024, sheet last updated 2025-11-24)","source_url":"https://webfs.oecd.org/els-com/Affordable_Housing_Database/PH4-2-Social-rental-housing-stock.xlsx","note":"Social rental dwellings as % of total dwelling stock (all dwellings, not only main residences). Year column is \"-\": average of the EU countries shown, each at its own latest year. Not a single-year figure. Identical values in the oecd.org copy (etl/data/raw/housing/manual/oecd_ahd_ph4-2_social_rental_housing_stock.xlsx, sha256 2287dc32cb558c3945bc2c72d6a42eed9cfc43669b8b0255f9a01965f459de2b, sheet last updated 2024-04-16, URL https://www.oecd.org/content/dam/oecd/en/data/datasets/affordable-housing-database/ph4-2-social-rental-housing-stock.xlsx).","confidence":"medium"},{"country":"FRA","year":2018,"value":14.0,"source":"OECD Affordable Housing Database, indicator PH4.2 Social rental housing stock (OECD 2024, sheet last updated 2025-11-24)","source_url":"https://webfs.oecd.org/els-com/Affordable_Housing_Database/PH4-2-Social-rental-housing-stock.xlsx","note":"Social rental dwellings as % of total dwelling stock (all dwellings, not only main residences). 5,089,000 dwellings (Table PH4.2.A1); 13.54% in 2012. Identical values in the oecd.org copy (etl/data/raw/housing/manual/oecd_ahd_ph4-2_social_rental_housing_stock.xlsx, sha256 2287dc32cb558c3945bc2c72d6a42eed9cfc43669b8b0255f9a01965f459de2b, sheet last updated 2024-04-16, URL https://www.oecd.org/content/dam/oecd/en/data/datasets/affordable-housing-database/ph4-2-social-rental-housing-stock.xlsx).","confidence":"high"},{"country":"ITA","year":2022,"value":2.4,"source":"OECD Affordable Housing Database, indicator PH4.2 Social rental housing stock (OECD 2024, sheet last updated 2025-11-24)","source_url":"https://webfs.oecd.org/els-com/Affordable_Housing_Database/PH4-2-Social-rental-housing-stock.xlsx","note":"Social rental dwellings as % of total dwelling stock (all dwellings, not only main residences). 850,000 dwellings (Table PH4.2.A1); 4.2% in 2010. Italy source: Federcasa and Tax Revenue Agency via Bank of Italy (July 2023). Identical values in the oecd.org copy (etl/data/raw/housing/manual/oecd_ahd_ph4-2_social_rental_housing_stock.xlsx, sha256 2287dc32cb558c3945bc2c72d6a42eed9cfc43669b8b0255f9a01965f459de2b, sheet last updated 2024-04-16, URL https://www.oecd.org/content/dam/oecd/en/data/datasets/affordable-housing-database/ph4-2-social-rental-housing-stock.xlsx).","confidence":"high"},{"country":"OECD","year":null,"value":7.1,"source":"OECD Affordable Housing Database, indicator PH4.2 Social rental housing stock (OECD 2024, sheet last updated 2025-11-24)","source_url":"https://webfs.oecd.org/els-com/Affordable_Housing_Database/PH4-2-Social-rental-housing-stock.xlsx","note":"Social rental dwellings as % of total dwelling stock (all dwellings, not only main residences). Year column is \"-\": average of the countries shown, each at its own latest year (mostly 2016-2023). Not a single-year figure. 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