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V1335-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

Transfer of part of urbanised land by a commercial entity is subject to 21% VAT

A commercial entity has requested clarification on whether the transfer of its share in a co-ownership of land, following an urbanisation process and via judicial auction, is subject to VAT. The DGT ruled that, as the land is urbanised and has incurred urbanisation costs, the transfer is subject to VAT rather than exempt.

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2021-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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