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V0160-26 ·28 January 2026 ·consulta-vinculante Medium impact
Tax

Application of passive investment in land transfers with urbanistic encumbrances by real guarantee

A company asks whether selling a plot in a repParcelation project, where construction is incomplete but the urbanistic encumbrance has lapsed, allows passive investment. The DGT states that urbanistic charges are real obligations functioning as an implied legal mortgage.

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2026-01-28PublishedPublished 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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