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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
Sale of urbanised land via Compensation Committee generates income from economic activities if entrepreneur status is proven
V1126-25
Sale of developed or developing land subject to VAT if the seller is a business owner
V2213-23
Transfer of urbanised land by a local authority is subject to VAT and does not qualify for the non-buildable land exemption
V1894-23
Transfer of urbanised land by a local authority is subject to VAT and does not qualify for exemption
V1866-23
Compensation boards intending to sell acquire business status, triggering reverse charge mechanism
V0651-23
Sale of urbanised plots by a business owner is subject to VAT regardless of time elapsed
V1327-22
Sale of developed land by a non-resident is subject to VAT and the purchaser is the taxable person
V0165-22
Sale of developed land via a fiduciary Compensation Board generates capital gains or losses
V2218-21
Sale of developed land may be taxed as business income if classified as inventory
V3510-20
Delivery of urbanised or urbanising land is subject to VAT
V2712-20
Transfer of urbanised or urbanising land is subject to VAT if the transferor is a business or professional
V2142-20
The sale of urbanized land following a compulsory reallocation of plots generates a capital gain or loss
V3120-19
Sale of developed land by a developer constitutes income from economic activities for Personal Income Tax (IRPF)
V1828-19
Sale of developed land by a co-owner is subject to VAT
V0478-19
Transfer of developed land by a compensation board is subject to VAT
V0604-18
Transfer of developed or developing land is subject to VAT if the owner acts as a business entity
V2617-17
La venta de terrenos urbanizados no está sujeta al IVA si no se demuestra intención de venta al pagar la urbanización
V1628-17
Sale of urbanised land by municipal management constitutes capital gains rather than business income
V0031-16
Sale of urbanised land managed by the municipality constitutes capital gains rather than business income
V0046-16
Sale of urbanised land by owner constitutes economic activity income, not patrimonial gain
V3325-15
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