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V0207-21 ·10 February 2021 ·consulta-vinculante Medium impact
Tax

Mutual termination of land-for-future-works exchange constitutes a new taxable event for ITP and IIVTNU

A company intends to return land to its original owner following the mutual termination of a 2008 exchange agreement. The DGT examines whether this return is subject to VAT, ITP/AJD, and IIVTNU.

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2021-02-10PublishedPublished 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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