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V2909-21 ·18 November 2021 ·consulta-vinculante Medium impact
Tax

Establishment of surface rights is subject to VAT and fees constitute income from real estate capital

A query was made regarding the VAT and Personal Income Tax (IRPF) treatment of establishing surface rights and the treatment of various guarantees. The DGT determines that the operation is subject to VAT as a provision of services and the payments received are classified as income from real estate capital.

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2021-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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