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V1897-17 ·18 July 2017 ·consulta-vinculante Medium impact
Tax

The temporary suspension of real estate development activity does not constitute its cessation for Personal Income Tax purposes

A taxpayer inquired whether the cessation of their real estate development activity was effective after deregistration, while maintaining inventory for sale in the following year. The DGT responds that if there is no actual cessation but rather a temporary suspension, the properties remain inventory assets tied to the economic activity.

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2017-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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