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V5196-16 ·30 November 2016 ·consulta-vinculante Medium impact
Tax

Restitution of land via revendication action is not taxed on the asset delivery, but is taxed on urban improvements

An entity must return replacement plots following the loss of a judicial revendication action. The DGT has determined that the delivery of the plots is not subject to VAT, but the free transfer of urban improvements made constitutes self-consumption of services subject to the tax.

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2016-11-30PublishedPublished 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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