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V3060-17 ·23 November 2017 ·consulta-vinculante Medium impact
Tax

The exchange of plots for a building plot between a company and a city council is subject to VAT, except for specific exemptions

A commercial company inquires about the VAT liability of the exchange of its plots for a building plot owned by a city council. The DGT determines that both transfers are subject to the tax as they are carried out for consideration and within the framework of business activities.

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2017-11-23PublishedPublished 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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