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V3120-19 ·7 November 2019 ·consulta-vinculante Medium impact
Tax

The sale of urbanized land following a compulsory reallocation of plots generates a capital gain or loss

A taxpayer asks whether the sale of plots obtained through a compulsory reallocation following urbanization constitutes an economic activity. The DGT responds that, as there is no management or own initiative in the urbanization, the transfer generates a capital gain or loss.

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2019-11-07PublishedPublished 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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