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V0364-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

Donation of a property by a developer to a sibling is subject to VAT for self-consumption

A development company seeks advice on the tax treatment of a free donation of a built property to its sibling. The DGT determines that the transaction is subject to VAT as self-consumption of goods, with the taxable amount being the normal market value due to the link between the parties.

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2021-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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