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V1318-24 ·5 June 2024 ·consulta-vinculante Medium impact
Tax

VAT on housing deliveries and advance payments at 10%, and donation to the City Council as self-consumption

A property developer has requested a ruling regarding VAT on the sale of apartments involving advance payments and the free donation of one unit to the City Council. The DGT clarifies the tax accrual, the applicable rate, and the classification of the donation as self-consumption.

In 6 key points

Lifecycle

2024-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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