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V2429-25 11 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IVA · comunidad de bienes

Transfer of a non-business-related property is exempt from VAT

The DGT confirms that the transfer of a property not engaged in business activity within a community of property is not subject to VAT.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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