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V0081-25 ·3 February 2025 ·consulta-vinculante Medium impact
Tax

The transfer of land under development or developed land is subject to VAT

A commercial entity inquires whether the transfer of developable land with executed main infrastructures is subject to or exempt from VAT. The DGT determines that, as the physical transformation of the land has commenced, it constitutes land under development subject to the tax.

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2025-02-03PublishedPublished 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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