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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A real estate company sought clarification on whether the allocation of its developable land to a partner during liquidation was subject to VAT. The DGT explains that liability depends on whether an autonomous economic unit is being transferred or if the land has already undergone physical transformation.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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