Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A cooperative asks whether awarding plots to its members during liquidation is subject to VAT and what the taxable base is, given that the land is undergoing urbanisation. The DGT confirms the operation is VAT liable and examines valuation rules depending on whether there is a binding agreement.
Cuestión planteada Sujeción de dicha adjudicación al Impuesto sobre el Valor Añadido, así como base imponible de la operación, ya que la cantidad satisfecha por cada socio de la cooperativa para sufragar los gastos de urbanización es superior al valor que fija la Junta de la Comunidad Autónoma para dichas parcelas, a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La adjudicación de parcelas por una cooperativa en liquidación constituye una entrega de bienes sujeta al IVA si los terrenos están en curso de urbanización o ya urbanizados. Al existir vinculación entre la cooperativa y sus socios, la base imponible será el valor normal de mercado si se cumplen los requisitos de vinculación del artículo 79.Cinco de la Ley del IVA. De no cumplirse dichos requisitos, la base imponible será el importe acordado entre las partes, que coincidirá con el coste de las parcelas incluyendo los costes de urbanización.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.