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V2553-14 ·30 September 2014 ·consulta-vinculante Medium impact
Tax

Award of a building from a UTE to a member is VAT liable; dissolution enjoys ITPAJD exemption

A UTE engaged in a mortuary-crematorium project seeks advice on VAT treatment of awarding the works to its members during dissolution. The DGT confirms that delivery of the building to a member is VAT liable and examines the application of Corporate Tax and the ITPAJD exemption.

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Lifecycle

2014-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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