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V0235-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

IVATreatment depends on whether land or building is transferred and its urbanisation status

A company that acquired property in an administrative auction asks whether the transfer to another entity is subject to or exempt from VAT. The DGT explains that treatment varies depending on whether the object is land (based on its urbanisation level) or a building (second or subsequent delivery).

In 6 key points

How it affects those involved

The VAT treatment of property transfers depends on whether the asset is land or a building and its urbanisation status.

Lifecycle

2025-03-05PublishedPublished 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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