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V0089-22 ·20 January 2022 ·consulta-vinculante Medium impact
Tax

Land in urbanisation process may be subject to 21% VAT

A landowner paying urbanisation fees wishes to contribute the land to a company via a capital increase. The DGT states that if the purpose is sale or transfer, the owner is considered a businessperson and the contribution is subject to VAT.

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2022-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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