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LOW
FISCAL

La transmisión de edificaciones puede estar sujeta y no exenta de IVA si se considera que la construcción no ha terminado

V0180-26

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0180-26
Published
30 Jan 2026

Lifecycle

2026-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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