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V0026-19 ·3 January 2019 ·consulta-vinculante Medium impact
Tax

Transfer of a surface right may be considered a service subject to VAT

An entity requested a ruling on the taxation of the assignment of a surface right, which involves receiving rent and assuming property charges. The DGT has determined that the operation is subject to VAT as it constitutes a provision of services, and the query regarding Transfer Tax is not admissible.

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2019-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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