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V0524-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Transfer of land in urbanisation with real encumbrance does not constitute passive investor investment

A community of co-owners carrying out real estate promotion seeks whether transferring a plot in urban development, subject to a real encumbrance for urban planning purposes, allows applying the passive investor investment rule. The DGT determines that the urban planning real encumbrance does not constitute a guarantee execution for applying this provision.

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2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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