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V0471-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

VAT treatment of land delivery depends on urbanisation status

A construction company asks about VAT treatment in acquiring developable land from an urbanisation agent. The DGT explains that exemption depends on whether the land is rural, under urbanisation, or already developable.

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2022-03-10PublishedPublished 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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