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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 25 results.
Transfer of land requiring new urbanisation and no physical works is VAT-exempt
V1463-26
30-day period for neighbours to object to new construction registration
BOE-A-2026-9145
Transfer of land requiring new urbanisation remains VAT-exempt
V1266-25
The liability or exemption for VAT in the transfer of land depends on its nature and the stage of the urbanization process
V0226-25
VAT treatment in the transfer of land according to its status as building land or land in the process of urbanization
V0147-25
Inversion of the passive party applicable in land transfer under urbanisation costs
V1545-24
No applicable inversion of the passive party in improvement or repair works on already urbanised land
V0698-24
Transfer of buildable land is subject to VAT even if third-party buildings exist on it
V0303-23
Sale of a plot subject to VAT if it is land under development or a building plot
V1402-22
Water supply subject to VAT; passive investor investment not applicable
V0833-22
Inversion of the passive party not applicable to drainage improvement works in a municipal park
V0338-22
Inversion of passive party applies to demolition and accessory projects in urbanisation
V2717-21
Transfer of part of urbanised land by a commercial entity is subject to 21% VAT
V1335-21
VAT exemption on non-buildable land is lost if the transferor has funded urbanisation works or if works have commenced
V0279-21
Inversion of the passive party applies to urbanisation works
V3207-20
Transfer of developable land may be subject to VAT or exempt depending on the stage of development
V2464-20
Inversion of passive party applies to electrical installation works in urbanisation processes
V1982-20
Award of plots in cooperative liquidation subject to VAT if land is under urbanisation
V1804-20
Sale of urbanised plots subject to VAT if the seller acts as a businessperson or professional
V1079-20
Inversion of passive party applies to electrical works in land urbanisation
V0884-20
Transfer of developed or developing land is subject to VAT if the owner acts as a business entity
V2617-17
Investment by passive party depends on installation type
V1010-16
Inversion of the passive subject does not apply to marine pipe installations
V3521-15
Sale of urbanised land by owner constitutes economic activity income, not patrimonial gain
V3325-15
Inversion of passive party applies to water and sewer mains in urbanisation processes
V0244-15
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