Spain Supreme Court: 4% property tax rate applies if third child conceived at signing

Spain's Supreme Court ruled that families qualify for the reduced 4% Property Transfers and Documented Legal Acts Tax on a habitual residence purchase if a third child is conceived at the time of signing, provided the child is born alive. This clarifies the interpretation of the tax benefit, potentially affecting ongoing and future property transactions. The ruling is a legal precedent with fiscal implications for homebuyers.

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