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V0804-14 ·24 March 2014 ·consulta-vinculante Medium impact
Tax

Municipalities liable for investment if acting as entrepreneurs paying urbanisation fees

A municipality asks whether it qualifies as an investor under investment rules when paying urbanisation fees for residential land development, and whether it must disclose its status as an entrepreneur. The DGT responds that investment applies if the municipality acts as an entrepreneur by paying urbanisation fees with the intent to develop the land for business purposes.

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2014-03-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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