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V0051-19 ·4 January 2019 ·consulta-vinculante Medium impact
Tax

Transfer of real estate by a community of property is subject to VAT if it does not constitute an autonomous economic unit

A community of property that was leasing a building decided to sell it following a change in the ownership of rights (bare ownership and usufruct). The DGT analysed whether the sale of the owners' interest is subject to VAT and whether the exemption for the transfer of an economic unit applies.

In 6 key points

Lifecycle

2019-01-04PublishedPublished 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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