The transfer of commercial facilities to a municipality, mandated by an urban planning partial plan, constitutes an obligatory transfer. If the owners making this transfer are considered entrepreneurs or professionals, the delivery is subject to Value Added Tax (VAT).
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
