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V0303-23 ·16 February 2023 ·consulta-vinculante Medium impact
Tax

Transfer of buildable land is subject to VAT even if third-party buildings exist on it

A Consortium inquired whether the transfer of plots containing buildings owned by tenants could be exempt on the grounds that they are not buildable land. The DGT ruled that the presence of third-party constructions does not prevent the land from retaining its status as buildable, and therefore the transaction is subject to VAT.

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2023-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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