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V2210-25 ·18 November 2025 ·consulta-vinculante Medium impact
Tax

Urbanistic use rights transfer subject to VAT and possible application of passive investor investment

A foundation enquires about the VAT applicability, liability and passive party of the transfer of urbanistic use rights in exchange for works. The DGT determines that the operation is subject to the standard VAT rate and examines the possible application of passive investor investment.

In 6 key points

Lifecycle

2025-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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