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V1378-24 ·10 June 2024 ·consulta-vinculante Medium impact
Tax

Sale of a plot in ongoing urbanisation is VAT liable and subject passive investment possible

A company asks whether the sale of a plot resulting from a reparceling, with unfinished urbanisation and a registry charge for urbanisation costs, is subject to VAT and whether the passive investment can apply. The DGT determines that the transaction is VAT liable and that passive investment may apply if the buyer is responsible for paying urbanisation costs.

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Lifecycle

2024-06-10PublishedPublished 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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