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A developer sought clarification on whether they must pay unpaid taxes following VPO (social housing) exemptions that were not utilised because the project became unviable. The DGT indicates that, as these are provisional exemptions, the tax office will decide whether regularisation is required based on the evidence of force majeure provided.
Cuestión planteada Si la Administración competente le podrá exigir los ingresos que en su día no se hicieron por aplicarse la exención, ya que no va a tener efecto ninguna obra nueva, ninguna división horizontal, ni ninguna disposición del préstamo cualificado.
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