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V2248-20 ·1 July 2020 ·consulta-vinculante Medium impact
Tax

Transfer of rural land with unconsolidated urban land status is subject to but exempt from VAT if urbanisation works have not commenced

A query was raised regarding whether the acquisition of rural land classified as unconsolidated urban land through a public auction is exempt from VAT. The DGT indicates that, provided that physical urbanisation works have not begun, the transfer is subject to but exempt from VAT in accordance with the law.

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Lifecycle

2020-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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