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V0577-18 ·28 February 2018 ·consulta-vinculante Medium impact
Tax

Supply of land undergoing development or already developed is subject to VAT and does not qualify for rural land exemption

A query was raised regarding the VAT treatment of land transfers and the execution of works for residential and hotel projects. The DGT clarifies that if the land is undergoing development or is already developed, the supply is subject to VAT and the exemption for rural land 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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