Skip to content
V0903-15 ·23 March 2015 ·consulta-vinculante Medium impact
Tax

Land swaps with a local authority require market value assessment for Corporate Tax purposes

A company has requested a ruling on the taxation of a land swap with a local authority (exchanging public open space for unconsolidated urban land). The DGT analyses the tax treatment regarding Transfer Tax (ITP/AJD), VAT, and Corporate Tax.

In 6 key points

Lifecycle

2015-03-23PublishedPublished 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