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V1158-16 ·22 March 2016 ·consulta-vinculante Medium impact
Tax

Transfer of surface rights by a lessor is subject to 21% VAT

An inquiring entity intends to acquire the surface rights of properties leased from IVIMA, subrogating into the position of the surface right holder-lessor. The DGT determines that this operation constitutes a supply of services subject to the standard rate of VAT.

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2016-03-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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