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V0005-24 ·6 February 2024 ·consulta-vinculante Medium impact
Tax

Transfer of rural estates by a community of property is subject to VAT but exempt due to agricultural use

A commercial entity has requested a ruling regarding the VAT implications of purchasing rural estates from a community of property that has ceased its agricultural activities. The Directorate General for Taxes (DGT) has ruled that the community retains its status as a taxable person during the liquidation process and that the sale is exempt, although the option to waive such exemption is permitted.

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2024-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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