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V2935-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

Compensation received by a co-owner due to a reduction in sale price is not subject to VAT

A company requested clarification on whether a payment received from a co-owner to compensate for a reduction in the sale price of land (because the buyer assumes urbanisation charges) is subject to VAT. The DGT ruled that such compensation does not constitute a transaction subject to the tax.

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2018-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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