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V0414-18 ·19 February 2018 ·consulta-vinculante Medium impact
Tax

Administrative procedures regarding housing do not constitute a property development activity

The applicant inquired whether purchasing houses under construction and carrying out administrative procedures with the City Council constitutes a property development activity. The DGT ruled that it does not, as there was no material commencement of development activities.

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2018-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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