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V2028-17 ·26 July 2017 ·consulta-vinculante Medium impact
Tax

VAT must be rectified and the tax amount refunded if future building delivery is converted into cash payment due to insolvency proceedings

An individual entered into a land swap agreement for future building construction and paid the corresponding VAT. Following the developer's declaration of insolvency and the commencement of the liquidation phase, the procedure for handling the tax must be determined.

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Lifecycle

2017-07-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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