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V3610-15 ·19 November 2015 ·consulta-vinculante Medium impact
Tax

Transfer of development rights to fund urbanisation is subject to VAT under the reverse charge mechanism

A municipal company manages an urban development where owners may transfer development rights to cover urbanisation costs. The DGT analyses the taxation of this transfer and the subsequent sale to third parties.

In 6 key points

Lifecycle

2015-11-19PublishedPublished 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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