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V0791-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

The successful bidder in a land auction must issue the invoice naming the registered owner as the issuer

A company that has won an auction for an urban plot of land has enquired as to which entity the invoice should be issued to, pursuant to the Sixth Additional Provision of the VAT Act. The DGT has ruled that the invoice must be issued to the owner of the property on the date the tax liability arises, which is the person listed in the Land Registry.

In 6 key points

Lifecycle

2021-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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