{"id":1884,"date":"2011-10-06T09:27:00","date_gmt":"2011-10-06T09:27:00","guid":{"rendered":""},"modified":"2022-08-08T09:36:47","modified_gmt":"2022-08-08T09:36:47","slug":"impuestos-de-tpo-y-ajd-tipos","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/impuestos-de-tpo-y-ajd-tipos\/","title":{"rendered":"Impuestos de TPO y  AJD. Tipos Auton\u00f3micos"},"content":{"rendered":"<p><!--[if gte mso 9]><xml>  <w:worddocument>   <w:view>Normal<\/w:View>   <w:zoom>0<\/w:Zoom>   <w:hyphenationzone>21<\/w:HyphenationZone>   <w:punctuationkerning\/>   <w:validateagainstschemas\/>   <w:saveifxmlinvalid>false<\/w:SaveIfXMLInvalid>   <w:ignoremixedcontent>false<\/w:IgnoreMixedContent>   <w:alwaysshowplaceholdertext>false<\/w:AlwaysShowPlaceholderText>   <w:compatibility>    <w:breakwrappedtables\/>    <w:snaptogridincell\/>    <w:wraptextwithpunct\/>    <w:useasianbreakrules\/>    <w:dontgrowautofit\/>   <\/w:Compatibility>   <w:browserlevel>MicrosoftInternetExplorer4<\/w:BrowserLevel>  <\/w:WordDocument> <\/xml><![endif]--><!--[if gte mso 9]><xml>  <w:latentstyles deflockedstate=\"false\" latentstylecount=\"156\">  <\/w:LatentStyles> <\/xml><![endif]--><!--[if !mso]><object classid=\"clsid:38481807-CA0E-42D2-BF39-B33AF135CC4D\" id=\"ieooui\"><\/object> \n\n<style> st1:*{behavior:url(#ieooui) } <\/style>\n\n <![endif]--><!--[if gte mso 10]> \n\n<style>  \/* Style Definitions *\/  table.MsoNormalTable  {mso-style-name:\"Tabla normal\";  mso-tstyle-rowband-size:0;  mso-tstyle-colband-size:0;  mso-style-noshow:yes;  mso-style-parent:\"\";  mso-padding-alt:0cm 5.4pt 0cm 5.4pt;  mso-para-margin:0cm;  mso-para-margin-bottom:.0001pt;  mso-pagination:widow-orphan;  font-size:10.0pt;  font-family:\"Times New Roman\";  mso-ansi-language:#0400;  mso-fareast-language:#0400;  mso-bidi-language:#0400;} table.MsoTableGrid  {mso-style-name:\"Tabla con cuadr\u00edcula\";  mso-tstyle-rowband-size:0;  mso-tstyle-colband-size:0;  border:solid windowtext 1.0pt;  mso-border-alt:solid windowtext .5pt;  mso-padding-alt:0cm 5.4pt 0cm 5.4pt;  mso-border-insideh:.5pt solid windowtext;  mso-border-insidev:.5pt solid windowtext;  mso-para-margin:0cm;  mso-para-margin-bottom:.0001pt;  mso-pagination:widow-orphan;  font-size:10.0pt;  font-family:\"Times New Roman\";  mso-ansi-language:#0400;  mso-fareast-language:#0400;  mso-bidi-language:#0400;} <\/style>\n\n <![endif]-->  <\/p>\n<p style=\"text-align:justify\"><span style=\"font-size:11.0pt; font-family:Arial\">En las operaciones de promoci\u00f3n inmobiliaria, viviendas, oficinas o terciario, venta o alquiler, hay que tener en cuenta los impuestos derivados de la titulaci\u00f3n y de la adquisici\u00f3n del suelo, que est\u00e1n transferidos a las Comunidades Aut\u00f3nomas.<\/span><\/p>\n<p style=\"text-align:justify\"><span style=\"font-size:11.0pt; font-family:Arial\">Se recuerda que desde 1 de julio de 2010 se modifican al alza los tipos de IVA, pasando el general del 16% al 18%, el reducido del 7% al 8% y manteni\u00e9ndose el tipo superreducido en el 4%.<br \/><\/span><\/p>\n<p style=\"text-align:justify\"><span style=\"font-size:11.0pt; font-family:Arial\">Ya sabemos que para el caso de operaciones NO SUJETAS A IVA u operaciones SUJETAS Y EXENTAS DE IVA, EN LAS QUE NO SE RENUINCIE A LA EXENCION, la operaci\u00f3n queda sujeta a TPO.<\/span><\/p>\n<p style=\"text-align:justify\"><span style=\"font-size:11.0pt; font-family:Arial\">Y adem\u00e1s sabemos tambi\u00e9n, que en el caso de operaciones SUJETAS Y NO EXENTAS DE IVA Y EN LAS SUJETAS Y EXENTAS EN LAS QUE SE RENUNCIE, si la compraventa se otorga en escritura publica, QUEDARA ADEMAS SUJETA A AJD.<br \/><\/span><\/p>\n<p style=\"text-align:justify\"><span style=\"font-size:11.0pt; font-family:Arial\">Conviene resumir los diferentes tipos que se aplican a estos impuestos, con sus peculiaridades auton\u00f3micas, y que, en la tabla siguiente, se ofrecen los tipos vigentes del <b style=\"mso-bidi-font-weight:normal\">Impuesto de Transmisiones Patrimoniales (TPO) y de Actos Jur\u00eddicos Documentados (AJD) <\/b>en cada Comunidad Aut\u00f3noma, teniendo en cuenta las nuevas modificaciones que se producen algunas CCAA desde la modificaci\u00f3n al alza de los tipos de IVA.<\/span><\/p>\n<p style=\"text-align:justify\"><span style=\"font-size:11.0pt; font-family:Arial\">Para el correcto manejo de la Tabla hay que recordar:<br \/><\/span><\/p>\n<p style=\"margin-left:36.0pt;text-align:justify;text-indent: -18.0pt;mso-list:l0 level1 lfo1;tab-stops:list 36.0pt\"><span style=\"font-size:11.0pt;font-family:Arial;mso-fareast-font-family:Arial\"><span style=\"mso-list:Ignore\">A)<span style=\"font:7.0pt &quot;Times New Roman&quot;\">     <\/span><\/span><\/span><span style=\"font-size:11.0pt;font-family:Arial\">EL tipo general de <b style=\"mso-bidi-font-weight:normal\">TPO<\/b> se aplica a las <b style=\"mso-bidi-font-weight:normal\">operaciones no sujetas a IVA<\/b><\/span><\/p>\n<p style=\"margin-left:36.0pt;text-align:justify;text-indent: -18.0pt;mso-list:l0 level1 lfo1;tab-stops:list 36.0pt\"><span style=\"font-size:11.0pt;font-family:Arial;mso-fareast-font-family:Arial\"><span style=\"mso-list:Ignore\">B)<span style=\"font:7.0pt &quot;Times New Roman&quot;\">     <\/span><\/span><\/span><span style=\"font-size:11.0pt;font-family:Arial\">El <b style=\"mso-bidi-font-weight:normal\">tipo reducido<\/b> de TPO se aplica en aquellas CCAA que lo tienen a <b style=\"mso-bidi-font-weight:normal\">operaciones sujetas y exentas de IVA en la que no se ha producido la renuncia<\/b><\/span><\/p>\n<p style=\"margin-left:36.0pt;text-align:justify;text-indent: -18.0pt;mso-list:l0 level1 lfo1;tab-stops:list 36.0pt\"><b style=\"mso-bidi-font-weight:normal\"><span style=\"font-size:11.0pt;font-family: Arial;mso-fareast-font-family:Arial\"><span style=\"mso-list:Ignore\">C)<span style=\"font:7.0pt &quot;Times New Roman&quot;\">    <\/span><\/span><\/span><\/b><span style=\"font-size:11.0pt;font-family:Arial\">El tipo general de <b style=\"mso-bidi-font-weight:normal\">AJD<\/b> se aplica a operaciones <b style=\"mso-bidi-font-weight:normal\">sujetas y no exentas de IVA formalizadas en escritura p\u00fablica.<\/b><\/span><\/p>\n<p style=\"margin-left:36.0pt;text-align:justify;text-indent: -18.0pt;mso-list:l0 level1 lfo1;tab-stops:list 36.0pt\"><span style=\"font-size:11.0pt;font-family:Arial;mso-fareast-font-family:Arial\"><span style=\"mso-list:Ignore\">D)<span style=\"font:7.0pt &quot;Times New Roman&quot;\">    <\/span><\/span><\/span><span style=\"font-size:11.0pt;font-family:Arial\">El tipo de <b style=\"mso-bidi-font-weight:normal\">AJD ampliado<\/b> se aplica, en aquellas CCAA que lo tienen para <b style=\"mso-bidi-font-weight:normal\">operaciones sujetas y exentas de IVA, en las que S\u00cd se ha renunciado a la exenci\u00f3n<\/b><\/span><\/p>\n<table class=\"MsoTableGrid\" style=\"margin-left:23.4pt;border-collapse:collapse;mso-table-layout-alt:fixed;  border:none;mso-border-alt:solid windowtext .5pt;mso-yfti-tbllook:480;  mso-padding-alt:0cm 5.4pt 0cm 5.4pt;mso-border-insideh:.5pt solid windowtext;  mso-border-insidev:.5pt solid windowtext\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<tr style=\"mso-yfti-irow:0;mso-yfti-firstrow:yes;height:13.9pt\">\n<td rowspan=\"2\" style=\"width:117.0pt;border:solid windowtext 1.0pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:13.9pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:center\" align=\"center\"><b style=\"mso-bidi-font-weight:normal\"><span style=\"font-size:11.0pt;font-family:   Arial\">COMUNIDAD AUTONOMA<\/span><\/b><\/p>\n<\/td>\n<td colspan=\"2\" style=\"width:144.0pt;border:solid windowtext 1.0pt;   border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:   solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:13.9pt\" valign=\"top\" width=\"192\">\n<p style=\"text-align:center\" align=\"center\"><b style=\"mso-bidi-font-weight:normal\"><span style=\"font-size:11.0pt;font-family:   Arial\">TIPO de TPO (a)<\/span><\/b><\/p>\n<\/td>\n<td colspan=\"2\" style=\"width:144.0pt;border:solid windowtext 1.0pt;   border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:   solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:13.9pt\" valign=\"top\" width=\"192\">\n<p style=\"text-align:center\" align=\"center\"><b style=\"mso-bidi-font-weight:normal\"><span style=\"font-size:11.0pt;font-family:   Arial\">TIPO de AJD (b)<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:1;height:13.85pt\">\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:13.85pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><b style=\"mso-bidi-font-weight:   normal\"><span style=\"font-size:11.0pt;font-family:Arial\">GENERAL<\/span><\/b><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:13.85pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><b style=\"mso-bidi-font-weight:   normal\"><span style=\"font-size:11.0pt;font-family:Arial\">ESPECIAL<\/span><\/b><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:13.85pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><b style=\"mso-bidi-font-weight:   normal\"><span style=\"font-size:11.0pt;font-family:Arial\">GENERAL<\/span><\/b><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt;height:13.85pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><b style=\"mso-bidi-font-weight:   normal\"><span style=\"font-size:11.0pt;font-family:Arial\">ESPECIAL<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:2\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">ANDALUCIA<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\"><span style=\"mso-spacerun:yes\"> <\/span>Variable(1)<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">&#8211;<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">2,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:3\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">ARAGON<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">7,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">2,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,50<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:4\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">ASTURIAS<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">Variable (2)<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">2,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,20<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,50<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:5\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">BALEARES<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">7,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">3,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">0,50<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,50<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:6\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">CANARIAS<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">6,50 (5)<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">&#8211;<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">0,75<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">0,75<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:7\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">CANTABRIA<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">7,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">4,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,50<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:8\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">CASTILLA<span style=\"mso-spacerun:yes\">  <\/span>MANCHA<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">7,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">&#8211;<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,50<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:9\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">CASTILLA Y LEON<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">7,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">&#8211;<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,50<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:10\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">CATALU\u00d1A<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">8,00 <\/span><\/p>\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">7% en VPP<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">&#8211;<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,20<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,50<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:11\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">CEUTA Y MELILLA<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">6,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">&#8211;<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">0,50<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">0,50<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:12\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">EXTREMADURA<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">Variable (4)<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">3,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,15<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">2,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:13\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">GALICIA<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">7,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">&#8211;<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">2,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:14\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">LA RIOJA<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">7,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">2,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,50<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:15\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">MADRID<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">7,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">&#8211;<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,50<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:16\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">MURCIA<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">7,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">3,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,50<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:17\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">NAVARRA<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">6,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">&#8211;<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">0,50<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">0,50<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:18\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">VALENCIA<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">7,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">&#8211;<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">2,00<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:19;mso-yfti-lastrow:yes\">\n<td style=\"width:117.0pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"156\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">PAIS VASCO<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">6,00<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">&#8211;<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">0,50<\/span><\/p>\n<\/td>\n<td style=\"width:72.0pt;border-top:none;border-left:none;   border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"96\">\n<p style=\"text-align:right\" align=\"right\"><span style=\"font-size:11.0pt;font-family:Arial\">1,00<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">a) IMPUESTO TRANSMISIONES PATRIMONIALES (TPO) : General y ESPECIAL (NO SE RENUNCIA A LA EXENCION)<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">b) IMPUESTO DE ACTOS JURIDICOS DOCUMENTADOS (AJD) : General y ESPECIAL ( SE RENUNCIA A LA EXENCION)<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">Nota.- En las ciudades auton\u00f3micas de Ceuta y Melilla, sobre los tipos indicados, se aplica una bonificaci\u00f3n del 50%<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">(<b>1) ANDALUCIA<\/b> (Ley 8\/2010, de 6 de julio, de medidas tributarias de reactivaci\u00f3n econ\u00f3mica) Se aplicara el tipo del 8% para las transacciones que superen los 400.000 euros de base imponible. Y un tipo reducido del 3,5% para las que no superen los 130.000 euros.<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><b><span style=\"font-size: 11.0pt;font-family:Arial\"><span style=\"mso-spacerun:yes\"> <\/span>(2) PRINCIPADO DE ASTURIAS<\/span><\/b><span style=\"font-size:11.0pt;font-family:Arial; mso-bidi-font-weight:bold\"> (Ley 5\/2010, de 9 de julio, de medidas urgentes para la contenci\u00f3n del gasto publico y en materia tributaria para la contenci\u00f3n del d\u00e9ficit publico)<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">&#8211; El tipo de TPO se aplicara la siguiente escala:<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">Base Imponible<span style=\"mso-tab-count:2\">                      <\/span>Tipo de TPO<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">De 0 a 300.000 euros<span style=\"mso-tab-count:3\">                        <\/span><span style=\"mso-spacerun:yes\">  <\/span>8%<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">De 300.000 a 500.000 euros<span style=\"mso-tab-count:2\">             <\/span><span style=\"mso-spacerun:yes\">  <\/span>9%<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">M\u00e1s de 500.000 euros<span style=\"mso-tab-count:1\">           <\/span> <span style=\"mso-tab-count:1\">           <\/span>10%<br \/><\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><b><span style=\"font-size: 11.0pt;font-family:Arial\">(3) CANTABRIA<\/span><\/b><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\"> (Ley 6\/2009, de 28 de diciembre, de presupuestos generales para el 2010)<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">&#8211;<span style=\"mso-tab-count:1\">           <\/span>Tipo General de TPO \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 7,00 %<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">&#8211;<span style=\"mso-tab-count:1\">           <\/span>Tramo de exceso sobre 300.000 euros de base imponible\u2026\u2026. 8,00 % (*)<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">(*) este tipo se aplicara tambi\u00e9n al tramo de exceso sobre 30.000 euros en el caso de plazas de garaje no vinculadas. <\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><b><span style=\"font-size: 11.0pt;font-family:Arial\">(4) EXTREMADURA<\/span><\/b><span style=\"font-size: 11.0pt;font-family:Arial;mso-bidi-font-weight:bold\"> (Ley 18\/2010 de 28 de Diciembre de Presupuestos Generales de Extremadura para 2011)<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">&#8211; El tipo de TPO se aplicara la siguiente escala:<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">Base Imponible<span style=\"mso-tab-count:1\">          <\/span>Tipo de TPO<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">De 0 a 240.000 euros<span style=\"mso-tab-count:2\">            <\/span><span style=\"mso-spacerun:yes\">  <\/span>7%<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">De 240.000 a 360.000 euros<span style=\"mso-tab-count:1\"> <\/span><span style=\"mso-spacerun:yes\">  <\/span>8%<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">De 360.000 a 600.000 euros<span style=\"mso-tab-count:1\"> <\/span><span style=\"mso-spacerun:yes\">  <\/span>9%<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">M\u00e1s de 600.000 euros<span style=\"mso-tab-count:2\">                       <\/span>10%<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\"><span style=\"mso-spacerun:yes\"> <\/span>La cuota ser\u00e1 gradual, como suma de cada escal\u00f3n<\/span><b><span style=\"font-size: 11.0pt;font-family:Arial\"><br \/><\/span><\/b><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><b><span style=\"font-size: 11.0pt;font-family:Arial\"><span style=\"mso-spacerun:yes\"> <\/span>(5) CANARIAS<\/span><\/b><span style=\"font-size:11.0pt;font-family:Arial;mso-bidi-font-weight:bold\"> El TPO en contratos de opci\u00f3n de compra el tipo ser\u00e1 del 1%<\/span><\/p>\n<p class=\"MsoBodyText2\" style=\"line-height:normal\"><span style=\"font-size:11.0pt; font-family:Arial;mso-bidi-font-weight:bold\">En caso de operaciones sujetas a IVA, los tipos vigentes en 2011 son los siguientes<\/span><\/p>\n<table class=\"MsoTableGrid\" style=\"margin-left:81.0pt;border-collapse:collapse;border:none;mso-border-alt:  solid windowtext .5pt;mso-yfti-tbllook:480;mso-padding-alt:0cm 5.4pt 0cm 5.4pt;  mso-border-insideh:.5pt solid windowtext;mso-border-insidev:.5pt solid windowtext\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\">\n<tbody>\n<tr style=\"mso-yfti-irow:0;mso-yfti-firstrow:yes\">\n<td style=\"width:203.4pt;border:solid windowtext 1.0pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"271\">\n<p style=\"text-align:center;tab-stops:list 18.0pt\" align=\"center\"><b style=\"mso-bidi-font-weight:normal\"><span style=\"font-size:11.0pt;font-family:   Arial\">OPERACION<\/span><\/b><\/p>\n<\/td>\n<td style=\"width:104.3pt;border:solid windowtext 1.0pt;   border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:   solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"139\">\n<p style=\"text-align:center;tab-stops:list 18.0pt\" align=\"center\"><b style=\"mso-bidi-font-weight:normal\"><span style=\"font-size:11.0pt;font-family:   Arial\">TIPO DE IVA<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:1\">\n<td style=\"width:203.4pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"271\">\n<p style=\"text-align:justify;tab-stops:list 18.0pt\"><span style=\"font-size:11.0pt;font-family:Arial\">Transmisi\u00f3n de terrenos<\/span><\/p>\n<\/td>\n<td style=\"width:104.3pt;border-top:none;border-left:   none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"139\">\n<p style=\"text-align:center\" align=\"center\"><b style=\"mso-bidi-font-weight:normal\"><span style=\"font-size:11.0pt;font-family:   Arial\">18%<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:2\">\n<td style=\"width:203.4pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"271\">\n<p style=\"text-align:justify;tab-stops:list 18.0pt\"><span style=\"font-size:11.0pt;font-family:Arial\">Primera Transmisi\u00f3n de Viviendas   (1)<\/span><\/p>\n<\/td>\n<td style=\"width:104.3pt;border-top:none;border-left:   none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"139\">\n<p style=\"text-align:center\" align=\"center\"><b style=\"mso-bidi-font-weight:normal\"><span style=\"font-size:11.0pt;font-family:   Arial\">8%<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:3\">\n<td style=\"width:203.4pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"271\">\n<p style=\"text-align:justify;tab-stops:list 18.0pt\"><span style=\"font-size:11.0pt;font-family:Arial\">Transmisi\u00f3n de locales<\/span><\/p>\n<\/td>\n<td style=\"width:104.3pt;border-top:none;border-left:   none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"139\">\n<p style=\"text-align:center\" align=\"center\"><b style=\"mso-bidi-font-weight:normal\"><span style=\"font-size:11.0pt;font-family:   Arial\">8%<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:4\">\n<td style=\"width:203.4pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"271\">\n<p style=\"text-align:justify;tab-stops:list 18.0pt\"><span style=\"font-size:11.0pt;font-family:Arial\">1\u00aa transmisi\u00f3n de VPP \u2013 RE<\/span><\/p>\n<\/td>\n<td style=\"width:104.3pt;border-top:none;border-left:   none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"139\">\n<p style=\"text-align:center\" align=\"center\"><b style=\"mso-bidi-font-weight:normal\"><span style=\"font-size:11.0pt;font-family:   Arial\">4 %<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow:5;mso-yfti-lastrow:yes\">\n<td style=\"width:203.4pt;border:solid windowtext 1.0pt;   border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;   padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"271\">\n<p style=\"text-align:justify;tab-stops:list 18.0pt\"><span style=\"font-size:11.0pt;font-family:Arial\">Prestaci\u00f3n de servicios<\/span><\/p>\n<\/td>\n<td style=\"width:104.3pt;border-top:none;border-left:   none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;   mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;   mso-border-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt\" valign=\"top\" width=\"139\">\n<p style=\"text-align:center\" align=\"center\"><b style=\"mso-bidi-font-weight:normal\"><span style=\"font-size:11.0pt;font-family:   Arial\">18 %<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"margin-left:18.0pt;text-align:justify;text-indent: -18.0pt;tab-stops:list 18.0pt\"><span style=\"font-size:11.0pt;font-family:Arial\">(1) incluidos los garajes, con el limite de<span style=\"mso-spacerun:yes\">  <\/span>dos unidades por vivienda, situados en el mismo edificio y que se transmitan conjuntamente con la vivienda.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En las operaciones de promoci\u00f3n inmobiliaria, viviendas, oficinas o terciario, venta o alquiler, hay que tener en cuenta los impuestos derivados de la titulaci\u00f3n y de la adquisici\u00f3n del suelo,\u2026 <a class=\"continue-reading-link\" href=\"https:\/\/prayde.com\/empresa\/impuestos-de-tpo-y-ajd-tipos\/\">Continue leyendo<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[18,19,21],"class_list":["post-1884","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-fiscalidad","tag-legislacion","tag-vivienda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impuestos de TPO y AJD. 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