The ITP levied on the purchase of existing homes.
The Community of Madrid initiates the requirement payment in leases, and it is the tenant who must meet the payment as it acquires the right of use for the duration of the contract, in exchange for an amount; that is, an onerous acquisition.
The tribute is in the revised text Transfer Tax and Stamp Duty 1993.
It is a tax that is paid only once, at the time of constituting the lease.
If you are a business or professional use as rental housing other than housing, not willing to pay ITP, you pay VAT.
