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V0551-14 ·3 March 2014 ·consulta-vinculante Medium impact
Tax

Inversion of the passive party applicable to urbanisation compensation payments

A compensation committee asks whether urbanisation costs allocated to shareholders allow the inversion of the passive party. The DGT confirms this is permissible if the payments relate to urbanisation activities, even if they cover pre-construction expenses.

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2014-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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