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V5196-16 30 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · acción reivindicatoria

Restitution of land via revendication action is not taxed on the asset delivery, but is taxed on urban improvements

An entity must return replacement plots following the loss of a judicial revendication action. The DGT has determined that the delivery of the plots is not subject to VAT, but the free transfer of urban improvements made constitutes self-consumption of services subject to the tax.

The question raised

Tributación en el Impuesto sobre el Valor Añadido de la referida operación.

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