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V0147-25 ·12 February 2025 ·consulta-vinculante Medium impact
Tax

VAT treatment in the transfer of land according to its status as building land or land in the process of urbanization

A company asks whether the transfer of buildable plots for real estate promotion is exempt from VAT. The DGT responds that as the plots are buildable and urbanised, the transaction is subject to tax.

In 6 key points

How it affects those involved

The transfer of buildable and urbanised land is not exempt from VAT and is subject to taxation.

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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