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V2722-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

Transfer of properties from a concessionaire to a local authority is subject to VAT and accrues upon taking possession

A local authority consulted whether the free transfer of buildings constructed by a concessionaire under an administrative concession contract was exempt from VAT. The DGT has determined that the transaction constitutes a supply of goods subject to tax and that the tax liability accrued when the local authority took possession of the properties.

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Lifecycle

2021-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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