{"id":8204,"date":"2026-09-21T08:49:27","date_gmt":"2026-09-21T01:49:27","guid":{"rendered":"https:\/\/www.thailawonline.com\/thai-legal-news\/the-exemption-follows-the-owner-not-the-spouse-dika-144-2569\/"},"modified":"2026-09-21T08:49:30","modified_gmt":"2026-09-21T01:49:30","slug":"the-exemption-follows-the-owner-not-the-spouse-dika-144-2569","status":"publish","type":"tlo_legal_news","link":"https:\/\/www.thailawonline.com\/fr\/thai-legal-news\/the-exemption-follows-the-owner-not-the-spouse-dika-144-2569\/","title":{"rendered":"The exemption follows the owner, not the spouse: Dika 144\/2569"},"content":{"rendered":"<p>A condominium owner in <b>Prachuap Khiri Khan<\/b> was assessed land and building tax on the unit he lives in, and the Supreme Court has now confirmed the bill. The unit was in his sole name; the name in the house registration was his wife&#8217;s. In <b>Dika 144\/2569<\/b>, published on 16 September, the court held that the residential exemption in <b>section 41 of the Land and Building Tax Act B.E. 2562<\/b> requires the registered owner&#8217;s <b>own<\/b> name in the house registration for that property.<\/p>\n<p>The tax at stake was 1,757.99 baht. The principle is not small: exemptions are read strictly, and the two registers must line up on <b>1 January<\/b>. A great many foreign-owned condominium units in Thailand are titled to one person and registered to another.<\/p>\n<p>\u21aa <a href='https:\/\/www.thailawonline.com\/fr\/land-and-building-tax-exemption\/'>Land and building tax exemption: the 2026 rules<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>A condominium owner in Prachuap Khiri Khan was assessed land and building tax on the unit he lives in, and [&hellip;]<\/p>\n","protected":false},"featured_media":8205,"template":"","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"tlo_news_type":"","tlo_source_url":"","tlo_impact":"","tlo_effective_date":"","tlo_source_ref":""},"tlo_news_topic":[],"tlo_news_profile":[],"tlo_news_impact":[],"class_list":["post-8204","tlo_legal_news","type-tlo_legal_news","status-publish","has-post-thumbnail","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/legal-news\/8204","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/legal-news"}],"about":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/types\/tlo_legal_news"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media\/8205"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=8204"}],"wp:term":[{"taxonomy":"tlo_news_topic","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tlo_news_topic?post=8204"},{"taxonomy":"tlo_news_profile","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tlo_news_profile?post=8204"},{"taxonomy":"tlo_news_impact","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tlo_news_impact?post=8204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}