Skip to content
V0758-22 ·7 April 2022 ·consulta-vinculante Medium impact
Tax

IVT treatment of land contributions depends on whether urbanisation works have started

An real estate company asks about VAT on land and share contributions to a new entity, and subsequent share transfer. The DGT examines whether the land is exempt due to being rural or subject to urbanisation works.

In 6 key points

Lifecycle

2022-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact