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V0919-19 29 April 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · proceso concursal

Transfer of an estate in insolvency proceedings is subject to VAT if it is land under development and used for business activities

A query was raised regarding the taxation of the sale of an estate in insolvency proceedings where part of the debt is forgiven. The DGT determines that the transaction is subject to VAT if the property is used for business activities and is land under development, with the purchaser being the taxable person.

The question raised

Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido.

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