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V2810-20 ·16 September 2020 ·consulta-vinculante Medium impact
Tax

Authorisation to use a private asset for public use is subject to ITP and AJD as an administrative concession

A homeowners' association inquired whether municipal authorisation to install a fence in an area that is privately owned but for public use is subject to ITP and AJD, particularly if no fee is paid. The DGT ruled that it does constitute a taxable event due to the resulting transfer of assets.

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2020-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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