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V0148-23 ·6 February 2023 ·consulta-vinculante Medium impact
Tax

Return of a plot by contract resolution not subject to VAT

A municipality asked whether the return of a plot to a company after contract termination was subject to VAT. The DGT replied that it does not constitute a new delivery of goods but rather a correction of the original transaction.

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Lifecycle

2023-02-06PublishedPublished 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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