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V0096-25 ·5 February 2025 ·consulta-vinculante Low impact
Tax

Conditions for VAT liability in the transfer of land by a City Council

The DGT states that land delivery is subject to VAT as part of municipal soil heritage, and building delivery is also subject to VAT if it is the promoter's first delivery.

In 6 key points

How it affects those involved

VAT applies to both land and building transfers under specific conditions in property exchanges.

Lifecycle

2025-02-05PublishedPublished 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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