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V3426-20 ·26 November 2020 ·consulta-vinculante Medium impact
Tax

Transfer of premises via compulsory assignment is subject to VAT if carried out by a business or professional

A City Council has enquired whether the transfer of premises (equipment) resulting from the compulsory assignment of urban development rights is subject to VAT. The DGT has ruled that the transaction is subject to the tax if the party making the transfer is acting as a business or professional in the course of their activity.

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2020-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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