Skip to content
V0252-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Purchases of new homes taxed at 10% VAT; subsequent sales exempt except by renunciation

A real estate company asks about VAT treatment on buying new homes and selling them to individuals or companies for tourist rental. The DGT clarifies that purchases are first deliveries subject to 10% VAT, and subsequent sales are second deliveries exempt, unless renounced.

In 6 key points

Lifecycle

2025-03-05PublishedPublished 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