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V3464-16 ·20 July 2016 ·consulta-vinculante Medium impact
Tax

Exemption on land transfers limited to Compensation Boards

A query was raised regarding whether the termination of horizontal property and the subsequent allocation of land following demolition could qualify for the exemption under Article 45.I.B.7 of the TRLITPAJD. The Directorate-General for Taxes (DGT) ruled that this exemption applies exclusively to contributions and allocations made by Compensation Boards.

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2016-07-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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