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V0212-18 ·30 January 2018 ·consulta-vinculante Medium impact
Tax

Transfer of surface rights classified as service provision subject to 21% VAT

A query was made regarding the taxation of the acquisition of surface rights that involve subrogation into a lease agreement. The DGT has determined that this operation constitutes a provision of services subject to the standard rate of VAT.

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2018-01-30PublishedPublished 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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