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V0156-22 ·3 February 2022 ·consulta-vinculante Medium impact
Tax

Sale of property acquired under diplomatic exemption is subject to VAT as an operation assimilated to importation

A company has requested a ruling regarding the purchase of an estate from an embassy that obtained a VAT exemption upon its original acquisition. The DGT has ruled that the sale to a third party not entitled to the exemption is subject to VAT through the regime for operations assimilated to importations.

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2022-02-03PublishedPublished 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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