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V1546-24 ·25 June 2024 ·consulta-vinculante Medium impact
Tax

Land in urbanisation process may be subject to VAT and allow passive investor offset

A company asks whether the sale of an urban plot, subject to urban charges, is VAT-exempt or taxable, and whether the passive investor offset applies. The DGT states that if the land is in urbanisation, the transaction is taxable and the passive investor offset may apply.

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2024-06-25PublishedPublished 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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