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V1168-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Transfer of development rights via compulsory purchase is generally subject to VAT

A company has requested clarification on whether the transfer of development rights received as compensation in a compulsory purchase is subject to or exempt from VAT. The DGT has ruled that, as the land is designated for industrial development, the transfer of these rights is subject to VAT and not exempt.

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2021-04-29PublishedPublished 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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