Skip to content
V0205-14 ·29 January 2014 ·consulta-vinculante Medium impact
Tax

The transfer of a plot of land in exchange for a future lease is subject to VAT

A company inquires about the VAT treatment in a barter transaction involving a plot of land for the leasehold right of a premises in a future building. The DGT determines that the transfer of the land is subject to the tax and constitutes an advance payment of the lease.

In 6 key points

Lifecycle

2014-01-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact