Skip to content
V4133-16 ·27 September 2016 ·consulta-vinculante Medium impact
Tax

Expropriation of land with reserved development rights triggers Capital Gains Tax and potential VAT, Stamp Duty, and Property Transfer Tax liabilities

An owner of urban land seeks advice regarding the tax implications of an expropriation where development rights are received as compensation. The DGT clarifies the tax treatment concerning Personal Income Tax (IRPF), VAT, Stamp Duty (ITP/AJD), and Property Transfer Tax (IIVTNU).

In 6 key points

Lifecycle

2016-09-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact