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V0936-21 ·15 April 2021 ·consulta-vinculante Medium impact
Tax

Transfer of property to settle debt may trigger passive investment in VAT

A company transfers a building under construction to another in exchange for capital increase and assumption of debt. The DGT examines the application of passive investment in VAT and taxation under ITP and AJD.

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2021-04-15PublishedPublished 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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