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V2712-20 ·4 September 2020 ·consulta-vinculante Medium impact
Tax

Delivery of urbanised or urbanising land is subject to VAT

A query was raised regarding whether the compulsory purchase of a plot and the subsequent transfer of the land received as compensation are subject to VAT. The DGT has determined that if material urbanisation works have been carried out, the transfer does not benefit from the exemption applicable to rural land.

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2020-09-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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