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V1837-23 ·26 June 2023 ·consulta-vinculante Medium impact
Tax

Transfer of urbanised plot subject to VAT and potential application of reverse charge mechanism

An individual co-owning an urban plot resulting from a land readjustment seeks clarification on whether the transfer of their share is subject to VAT. The DGT determines that, as the plot is already urbanised, the transaction is subject to VAT and the reverse charge mechanism applies due to the existence of ongoing urban development obligations.

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2023-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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