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V2003-18 ·4 July 2018 ·consulta-vinculante Medium impact
Tax

Land transfers for urbanisation services may be subject to VAT or exempt depending on the owner's status

A public urbanisation entity has requested a ruling on the VAT and ITPAJD (Transfer Tax and Stamp Duty) treatment of operations arising from a PAI (Urbanisation Action Plan). The DGT clarifies that the entity acts as a fiduciary entrepreneur and analyses the taxability of payments in kind, allocation surpluses/deficits, and compensation payments.

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Lifecycle

2018-07-04PublishedPublished 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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