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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 36 results.
Transfer of rural land without material urbanisation works is VAT-exempt
V5429-26
Transfer of land requiring new urbanisation and no physical works is VAT-exempt
V1463-26
Transfer of land classified as urban in the Cadastre is subject to IIVTNU
V2619-25
Acquisition of disqualifying land does not benefit from ITPAJD exemption in documented legal acts
V1585-25
La transmisión de terrenos edificables por una entidad mercantil está sujeta al IVA
V1413-25
No VAT on property contributions if part of business activity
V0972-25
Conditions for the VAT liability of a community of property in the transfer of land in urban developments
V0560-25
Transfer of land in urbanisation with real encumbrance does not alone constitute passive investor investment
V0545-25
Conditions for a community of property to be a taxable person for VAT purposes in the transfer of land
V0546-25
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
The assumption of outstanding assessments by a new owner does not permit the rectification of invoices issued to the previous holder
V0090-25
The transfer of land under development or developed land is subject to VAT
V0081-25
Transfer of rural land with irrigation shed to REAGP buyer: exempt from VAT, no renunciation possible, subject to ITP
V2273-24
Acquisition date for calculating value increase shall be the date of ownership by the transferring entity or the previous taxable acquisition
V1765-24
Acquisition date for calculating value increase shall be the date of effective ownership of the land
V1760-24
Acquisition date for IIVTNU shall be that of the original property in cases of mergers or demergers under special regimes
V1767-24
Acquisition date for IIVTNU shall be the original ownership date in cases of mergers or demergers
V1759-24
Acquisition date for calculating value increase is the date the transferring entity acquired ownership
V1766-24
Inversion of the passive party applicable in land transfer under urbanisation costs
V1545-24
Land in urbanisation process may be subject to VAT and allow passive investor offset
V1546-24
Inversion of the VAT liability applies to land transfers with urbanistic encumbrances
V0210-23
Income tax and VAT on land transfers depend on economic activity and land status
V2300-22
Municipalities must follow value verification procedures if they disagree with declared values
V1128-22
Application of passive investment in land transfers with pending urbanisation charges
V2243-21
Project and building permit costs are considered improvements to the land's acquisition value
V2836-20
Subject passive investment only applies if exemption is waived in rural land transfer
V0473-20
Transfer of land without physical transformation works is VAT exempt, unless expressly waived
V1800-19
Confirmation of excess area in a registered property is not subject to ITP or AJD
V0142-19
La transmisión de terreno por accesión invertida genera una ganancia o pérdida patrimonial en el IRPF
V1189-18
No se puede aplicar el régimen especial de escisiones si los terrenos transmitidos no constituyen una rama de actividad
V0883-18
Inversion of the passive party applicable in land transfers with urbanisation costs pending
V0664-18
Inversion of the passive party applicable in land transfer with pending urbanisation costs
V0605-18
The transfer of urbanized land or land undergoing urbanization is subject to VAT if the owner acts as a business entity
V2617-17
La transmisión de terrenos por un empresario puede estar sujeta a IVA o exenta según su estado de urbanización
V2408-17
Aplicabilidad de la inversión del sujeto pasivo en la transmisión de terrenos con afección real por urbanización
V1754-17
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