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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 14 results.
Urbanistic development rights as urbanisation costs payment are subject to VAT
V0634-26
Application of passive investment in land transfers with urbanistic encumbrances by real guarantee
V0160-26
Delivery of rural land before physical urbanisation may be VAT-exempt
V2363-25
Sale of urbanised land via Compensation Committee generates income from economic activities if entrepreneur status is proven
V1126-25
Compensation fiduciary applies investment to unpaid urbanisation payments and charges IVA on land transfers
V2140-24
Análisis de la aplicación de la inversión del sujeto pasivo en la transmisión de terrenos con afección por gastos de urbanización
V1545-24
Sale of a plot in ongoing urbanisation is VAT liable and subject passive investment possible
V1378-24
Sale of plots in an ongoing urbanisation is VAT liable
V0510-24
Transfer of a buildable plot is VAT liable and subject passive investment exemption does not apply
V1019-23
Sale of a previously urbanised plot is VAT liable and does not qualify for passive investor investment
V0295-23
Aplicación de la inversión del sujeto pasivo en la entrega de un inmueble como dación en pago para la extinción de una deuda garantizada
V3177-15
Aplicación de la inversión del sujeto pasivo en las derramas de urbanización de las juntas de compensación
V2738-15
Urban planning services before compensation committee formation exempt from passive investor investment
V2265-15
The reverse charge mechanism applies to urbanization levies, including expenses prior to the material execution of the works
V2014-15
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