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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An owner of urban plots sought clarification on whether the sale of their land to an individual was subject to VAT after having participated in the urbanisation process. The DGT ruled that, given the evidence of intent to sell and the fact that urbanisation costs were incurred, the owner acquires the status of a businessperson and must apply the tax.
The tax team reviews your specific situation.
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