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V0576-18 ·28 February 2018 ·consulta-vinculante Medium impact
Tax

Supply of land undergoing or already urbanised is subject to VAT and does not benefit from the rural land exemption

A query was raised regarding the VAT treatment of land acquisition through the execution of works and its subsequent contribution to a company. The DGT clarifies that if the land is already undergoing urbanisation or is already urbanised, the supply is subject to VAT and the rural land exemption does not apply.

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2018-02-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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