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V0028-18 ·10 January 2018 ·consulta-vinculante Medium impact
Tax

Sale of renovated properties may be VAT exempt if classified as rehabilitation

A company has requested clarification on whether selling a penthouse after renovation constitutes a first or second delivery of a building. The DGT explains that the VAT exemption depends on whether the works meet the qualitative and quantitative requirements for rehabilitation.

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2018-01-10PublishedPublished 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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