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V3027-18 ·26 November 2018 ·consulta-vinculante Medium impact
Tax

The recipient of the urbanisation invoice depends on who bears the costs towards the buyer

The inquiry asks who should be named as the recipient in invoices for urbanisation services issued by a Compensation Board. The DGT rules that the recipient is the creditor of the payment obligation, distinguishing between cases where the developer bears the costs or where these are transferred to the new purchasers.

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2018-11-26PublishedPublished 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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