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V2398-18 ·6 September 2018 ·consulta-vinculante Medium impact
Tax

Urbanisation compensation and economic payments for mandatory transfers are not subject to VAT

The City Council has requested a ruling on whether VAT applies to compensation for the extinction of rights, payments for allocation excesses or defects, and the transfer of 10% of development rights. The DGT has determined that compensation and economic payments for mandatory transfers do not constitute consideration for services and are therefore not subject to VAT.

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2018-09-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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