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V0208-21 ·10 February 2021 ·consulta-vinculante Medium impact
Tax

Termination of land exchange for future construction allows VAT rectification and, under certain conditions, recovery of ITP and IIVTNU

A company has requested guidance on how to rectify VAT and claim a refund of ITP and IIVTNU following the termination of a land exchange contract for future construction. The DGT outlines the procedures depending on the cause of termination (judicial ruling, resolutory condition, or mutual agreement).

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Lifecycle

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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