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V3762-15 ·26 November 2015 ·consulta-vinculante Medium impact
Tax

Transfer of property from SAREB to a third party is subject to IIVTNU

A query was raised regarding whether the transfer of real estate by SAREB to a third party is subject to the Tax on the Increase in Value of Urban Land. The DGT has determined that the transaction is indeed subject to the tax and that the transferring entity is the taxable person.

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2015-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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