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V0545-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

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

A community of co-owners engaged in real estate promotion seeks whether the transfer of a plot in urban development, subject to a real encumbrance for urban planning purposes, allows application of passive investor investment. The DGT determines that urban planning encumbrance constitutes a real encumbrance, but does not amount to a guarantee for passive investor investment.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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