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A company has requested a ruling on the taxation of a land swap with a local authority (exchanging public open space for unconsolidated urban land). The DGT analyses the tax treatment regarding Transfer Tax (ITP/AJD), VAT, and Corporate Tax.
Cuestión planteada ¿Cuál sería la tributación de la citada operación a los efectos del Impuesto sobre el Valor Añadido, el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados e Impuesto sobre Sociedades?
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