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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Land swap for future construction creates gain or loss at transfer
V1656-26
Termination of land exchange for future construction allows VAT rectification and, under certain conditions, recovery of ITP and IIVTNU
V0208-21
Mutual termination of land-for-future-works exchange constitutes a new taxable event for ITP and IIVTNU
V0207-21
Four-year period to rectify VAT following a swap resolution begins when the judicial ruling becomes final
V1039-20
VAT must be rectified via credit note and tax return adjustment if a land swap is voided
V0941-19
Expropriation of development rights following land swap modifies VAT taxable base
V0612-19
Transfer of a building as a dation in payment is not subject to VAT if the transferor is not a businessperson or professional
V2811-18
VAT accrual for land exchange occurs upon making it available, including via private contract
V0562-18
Resolution of land swap for future construction allows VAT rectification via credit note
V3300-17
Termination of land swap for future construction allows VAT rectification via credit note
V2887-17
VAT must be rectified and the tax amount refunded if future building delivery is converted into cash payment due to insolvency proceedings
V2028-17
Termination of land swap for future construction does not constitute a transfer of assets for ITP or IIVTNU
V5435-16
Termination of a land swap for future construction does not constitute a new supply of goods for VAT purposes
V5396-16
VAT reduction from 10% to 4% on property deliveries possible if specific requirements are met
V3941-16
Land swaps between a local council and a company are subject to VAT if the land is developable
V1380-16
Public Administration is a taxable person and must charge VAT on the transfer of urban land following compulsory purchase
V0947-16
La permuta de terrenos por dinero y obra futura está sujeta al IVA al ser una actividad empresarial
V3723-15
La resolución de una permuta de terreno por edificación futura requiere la expedición de factura rectificativa
V3720-15
Land swaps with a local authority require market value assessment for Corporate Tax purposes
V0903-15
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