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V2031-23 ·12 July 2023 ·consulta-vinculante Medium impact
Tax

VAT on land transfer cannot be rectified if reversion occurred more than four years ago

A City Council enquired whether the reversion of land transferred in 2007 allowed for the rectification of the VAT originally charged. The DGT ruled that, as the reversion took place in 2013, the period for rectifying the tax amount has already expired.

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2023-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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