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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A cooperative asks whether awarding plots to its members during liquidation is subject to VAT and what the taxable base is, given that the land is undergoing urbanisation. The DGT confirms the operation is VAT liable and examines valuation rules depending on whether there is a binding agreement.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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