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V0020-18 ·9 January 2018 ·consulta-vinculante Medium impact
Tax

VAT applies to land undergoing urbanisation, whereas unurbanised land is exempt

A query was raised regarding whether the acquisition of estates within an execution unit of a Partial Plan is subject to VAT or Transfer Tax. The DGT has determined that taxation depends on whether works for the material transformation of the land have commenced.

In 6 key points

Lifecycle

2018-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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