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V1146-21 ·28 April 2021 ·consulta-vinculante Medium impact
Tax

Compensation for urban planning processes is not subject to VAT and does not require an invoice

A compensation board enquired whether it was required to issue invoices for compensation paid to property owners and if these should be included in VAT returns (Models 303 and 390). The DGT ruled that such compensation does not constitute consideration for services and, therefore, is not subject to VAT.

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2021-04-28PublishedPublished 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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