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V0236-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Property transfer by legal right of withdrawal may be VAT-exempt or taxable

A company that acquired property by auction must transfer it to a co-owner who has obtained a legal right of withdrawal. The DGT examines whether this transfer is subject to VAT or exempt, depending on whether it involves land or a building.

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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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