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V2787-15 ·25 September 2015 ·consulta-vinculante Medium impact
Tax

Urbanisation yields may qualify for a 99% tax relief, but income from asset valuations do not

A municipal company wholly owned by a local council has requested clarification on whether tax exemptions or reliefs can be applied upon dissolution. The DGT has ruled that while urbanisation activities allow for a 99% tax relief, income derived from asset valuations at market price does not qualify.

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2015-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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