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MEDIUM
FISCAL

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

V0081-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0081-25
Published
3 Feb 2025

Summary

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.

In 6 key points

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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