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V1851-22 ·3 August 2022 ·consulta-vinculante Medium impact
Tax

The transfer of buildable land is subject to VAT and subrogation into leases is not a taxable operation

A consortium inquired whether the transfer of plots leased with third-party buildings was subject to or exempt from VAT. The DGT determines that if the land is buildable, the transfer is subject to the tax.

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2022-08-03PublishedPublished 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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