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V2117-24 ·1 October 2024 ·consulta-vinculante Medium impact
Tax

Corporate tax relief may apply to income from urban planning and road infrastructure services

An instrumental company enquired whether its urban planning and infrastructure management activities qualify for the 99% Corporate Tax relief. The Directorate General for Taxes (DGT) ruled that while the relief applies to income from urban planning and road infrastructure, it does not apply to the sale of land.

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2024-10-01PublishedPublished 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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