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V3071-14 ·11 November 2014 ·consulta-vinculante Medium impact
Tax

Transfer of land under development via demerger is subject to VAT

A company responsible for urbanisation levies has enquired whether the total demerger of its land is exempt from VAT. The DGT has ruled that the company is a taxable person and that the transfer does not constitute an independent economic unit.

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2014-11-11PublishedPublished 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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