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V0695-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Mandatory transfer of land to local councils does not trigger capital gains tax

A taxpayer accepts an inheritance of land that must be transferred free of charge to the local council for urban development purposes. The Directorate General for Taxes (DGT) rules that this does not constitute a capital gain.

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2024-04-15PublishedPublished 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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