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V0131-25 ·12 February 2025 ·consulta-vinculante Low impact
Tax

The VAT rate applicable to the transfer of land quotas by a City Council depends on the accrual and the status of the transferor as a taxable person

A association seeks clarification on VAT treatment in the transfer of land shares by a municipality. The DGT states that the applicable rate depends on whether the buyer is the original holder of the plot or a subsequent purchaser.

In 6 key points

How it affects those involved

The ruling clarifies VAT treatment based on the buyer's status in land share transactions, affecting municipal transfers of housing, garages and storage units.

Lifecycle

2025-02-12PublishedPublished 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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