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LOW
FISCAL

La transmisión de un derecho de superficie se califica como entrega de bienes y su exención depende de si es la primera o una ulterior entrega

V2266-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2266-25
Published
25 Nov 2025

Lifecycle

2025-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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