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V0226-25 ·27 February 2025 ·consulta-vinculante Medium impact
Tax

The liability or exemption for VAT in the transfer of land depends on its nature and the stage of the urbanization process

The DGT clarifies that VAT treatment depends on the nature of the property (land or building) and the state of urbanisation.

In 6 key points

How it affects those involved

The VAT treatment of property transfers from administrative auctions varies based on whether the property is land or a building and its urbanisation status.

Lifecycle

2025-02-27PublishedPublished 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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