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V0068-22 ·18 January 2022 ·consulta-vinculante Medium impact
Tax

The cash payment of a credit surplus to owners for urbanization expenses is not subject to VAT

A Compensation Board inquired whether the cash refund of a credit balance to two owners, after offsetting their previous urbanization expenses against assessments, was subject to VAT. The DGT responds that said operation is not subject to the tax.

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2022-01-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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