Catalan Tax Code article 641-17, added by Law 11/2026, gives 100% actes jurídics documentats (AJD) quota relief to public deeds involving the statutory category “cooperativas de vivienda sin ánimo de lucro y de iniciativa social” for promotion/operation of cessió d’ús homes: habitual permanent housing or residences for older or disabled people. ATC reports availability again from 14 July 2026, after the earlier period ending in 2025. Do not apply the former sunset to the reinstated rule, or assume every ordinary housing cooperative meets its status requirements.
Open eligibility question: the sources checked do not explain whether the status descriptors are cumulative or alternative classes. Obtain ATC confirmation for the actual cooperative before budgeting this relief.
Check the deed’s AJD classification and qualifying entity, activity and accrual date before claiming relief in the ATC self-assessment. The ATC page still cites the older transitional provision; the 2026 law supplies the new article.