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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An entrepreneur inquired whether the purchase of a property under construction by a bank is subject to VAT or to Transfer Tax (ITP/AJD). The Directorate General for Tax (DGT) ruled that, as it is an unfinished building without a final certificate of completion, the transaction is subject to VAT at the general rate of 21%.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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