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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 194 results.
Farm land expropriations before material urbanisation are exempt from VAT
V5428-26
Transfer of rural land without material urbanisation works is VAT-exempt
V5429-26
Sale of a rural property may be VAT-exempt if no urbanisation works have started
V5433-26
Sale of a plot with urbanisation works started is VAT subject and may allow passive investor benefit
V5179-26
Resolución de 15 de junio de 2026, de la Dirección General de Calidad y Evaluación Ambiental, por la que se formula informe de impacto ambiental del proyecto «Urbanización de terreno al sur de la T4 en el aeropuerto Adolfo Suárez Madrid-Barajas».
BOE-A-2026-13865
Sale of an urbanised plot is subject to VAT if the owner acts as a trader with a sale intention
V1686-26
Loss of land value cannot be charged until transfer occurs
V1617-26
Transfer of land requiring new urbanisation and no physical works is VAT-exempt
V1463-26
La entrega de derechos de aprovechamiento por un Ayuntamiento puede estar sujeta a IVA si actúa como empresario
V1477-26
Farmer with special VAT regime faces general VAT and capital gain on sale of urbanised land
V1140-26
Assignment of real estate to partners in liquidation is taxable at market value in corporate income tax and subject to VAT
V1121-26
Contribution of land in urbanisation process to capital subject to VAT
V1031-26
30-day period for neighbours to object to new construction registration
BOE-A-2026-9145
Delivery of land for roads or public parks exempt from VAT
V0826-26
Application of passive subject investment in construction or rehabilitation works execution
V0673-26
Urbanistic development rights as urbanisation costs payment are subject to VAT
V0634-26
Resolución de 5 de marzo de 2026, del Consorcio de la Zona Franca de Vigo, por la que se publica el Convenio con el Ayuntamiento de Vigo y la Xunta de Galicia, para el desarrollo y ejecución de la urbanización de la PS-01 y de un aparcamiento subterráneo, dentro del campus científico-tecnológico del mar, en los terrenos de la antigua ETEA.
BOE-A-2026-5841
La transmisión de parcelas urbanizadas por una entidad pública puede estar sujeta al IVA y permite la rectificación de la base imponible
V0443-26
Resolución de 12 de diciembre de 2025, de la Autoridad Portuaria de Pasaia, por la que se publica el Convenio con la Diputación Foral de Gipuzkoa, el Ayuntamiento de Pasaia y Sprilur, SA, para la reurbanización del entorno del nuevo edificio terciario que construye Sprilur en la zona de La Herrera del puerto de Pasaia.
BOE-A-2026-3273
The transfer of buildings may be subject to and not exempt from VAT if the construction is considered unfinished
V0180-26
Application of passive investment in land transfers with urbanistic encumbrances by real guarantee
V0160-26
Sale of an urbanised plot by a commercial entity is subject to VAT
V0148-26
Delivery of rural land before physical urbanisation may be VAT-exempt
V2363-25
Sale of a private property plot exempt from VAT if part of estate management
V2128-25
The VAT exemption on the transfer of land depends on its urban planning classification and whether it is intended for public parks or gardens
V2036-25
Sale of land by a bank subject to 21% VAT, not exempt
V1831-25
La entrega de terrenos con edificaciones destinadas a demolición no goza de la exención de IVA
V1715-25
La transmisión de un solar está sujeta al IVA si el transmitente es empresario y el bien está afecto a su actividad
V1658-25
La transmisión de terrenos edificables por una entidad mercantil está sujeta al IVA
V1413-25
La exención del IVA en la entrega de terrenos depende de si se ha iniciado el proceso de urbanización
V1266-25
La aplicación de la inversión del sujeto pasivo depende de la naturaleza de las actuaciones y la condición de empresario de los miembros
V1214-25
Sale of urbanised land via Compensation Committee generates income from economic activities if entrepreneur status is proven
V1126-25
Entrepreneur status under VAT acquired upon paying first urbanisation contribution if intention to sell exists
V1037-25
La inversión del sujeto pasivo procede en ejecuciones de obra que tengan por objeto la construcción de carreteras o la urbanización de terrenos
V1032-25
Requirements for the application of the reverse charge mechanism by the taxable person in works executions
V0994-25
Delivery of land by a business is VAT liable except for specific rural or public use exemptions
V0851-25
The exchange of plots with a city council may be subject to VAT depending on the business activity of the Administration
V0836-25
La refacturación de derramas pendientes entre vendedor y comprador no se somete a la inversión del sujeto pasivo
V0762-25
Análisis de la sujeción al IVA del pago de una cuantía monetaria en sustitución de obras de urbanización
V0761-25
La transmisión de una parcela puede estar sujeta a IVA si se encuentra en curso de urbanización o si ya es suelo edificable
V0767-25
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
La aplicación de la inversión del sujeto pasivo por afección real requiere la ejecución de una garantía sobre bienes inmuebles
V0524-25
Condiciones para que una comunidad de bienes sea sujeto pasivo del IVA en la transmisión de parcelas
V0526-25
La deducción del IVA en urbanizaciones depende de la condición de empresario y el ánimo de venta
V0441-25
Urbanisation costs can be included in land acquisition value
V0341-25
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
VAT treatment on the transfer of land under development and application of the reverse charge mechanism
V0093-25
Conditions for VAT liability in the transfer of land by a City Council
V0096-25
The transfer of land by a commercial entity is subject to VAT if it forms part of its business assets and is buildable or undergoing urbanization
V0062-25
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
Compensation fiduciary applies investment to unpaid urbanisation payments and charges IVA on land transfers
V2140-24
Requisitos para la aplicación de la inversión del sujeto pasivo en ejecuciones de obra
V0698-24
Tratamiento del IVA en la transmisión de terrenos según su estado de urbanización
V0510-24
Requisitos para la aplicación de la inversión del sujeto pasivo en obras de urbanización y derramas
V3171-23
La concesión de una opción de compra sobre un inmueble es una prestación de servicios sujeta al IVA al 21%
V2711-23
La inversión del sujeto pasivo aplica en ejecuciones de obra de urbanización, construcción o rehabilitación
V2636-23
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