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V0232-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Delivery of land and commercial premises in a property swap is subject to VAT

A company asks about VAT liability in a property swap with a municipality. The DGT confirms that both the delivery of the land and the commercial premises are subject to VAT and not exempt.

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2025-03-05PublishedPublished 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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