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V0612-19 ·22 March 2019 ·consulta-vinculante Medium impact
Tax

Expropriation of development rights following land swap modifies VAT taxable base

A property developer transferred land to a local council in exchange for a reservation of development rights (a swap). Following the council's expropriation of said rights, the question arises as to how the transaction is taxed for VAT purposes.

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2019-03-22PublishedPublished 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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