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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Transfer of land requiring new urbanisation and no physical works is VAT-exempt
V1463-26
Application of passive investment in land transfers with urbanistic encumbrances by real guarantee
V0160-26
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
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
Condiciones para la sujeción al IVA y la consideración de sujeto pasivo de una comunidad de bienes en la transmisión de terrenos
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 transfer of land under development or developed land is subject to VAT
V0081-25
The assumption of outstanding assessments by a new owner does not permit the rectification of invoices issued to the previous holder
V0090-25
Tratamiento del IVA en la transmisión de terrenos según su estado de urbanización
V0510-24
La transmisión de terrenos en curso de urbanización está sujeta a IVA
V1537-23
No se aplica la inversión del sujeto pasivo en la transmisión de terrenos con cargas urbanísticas cuya afección registral ha caducado
V0763-22
Tratamiento del IVA en la transmisión de terrenos en curso de urbanización
V2243-21
Tratamiento del IVA en la transmisión de terrenos y posibilidad de renuncia a la exención
V0473-20
Tratamiento del IVA en la transmisión de terrenos en curso de urbanización y posibles supuestos de inversión del sujeto pasivo
V0664-18
Tratamiento del IVA en la transmisión de terrenos en curso de urbanización con gastos pendientes
V0605-18
Aplicabilidad de la inversión del sujeto pasivo en la transmisión de terrenos con afección real por urbanización
V1754-17
La transmisión de terrenos urbanizados mediante Juntas de compensación puede ser actividad económica de promoción inmobiliaria
V3325-15
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