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The query examines whether establishing air rights in favour of a third party, through payment and construction works, triggers VAT and IRPF obligations. The DGT rules that VAT is not applicable as the homeowners' association is not a business entity, but IRPF applies as income from real estate capital attributed to the owners.
This ruling clarifies the tax treatment for homeowners' associations when granting air rights, distinguishing between VAT-exempt transactions and the obligation to report income for personal income tax purposes.
The tax team reviews your specific situation.
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