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V0255-14 ·31 January 2014 ·consulta-vinculante Medium impact
Tax

The transfer of dwellings without a first occupancy license is taxed at the general VAT rate of 21%

The taxpayer asks whether the delivery of dwellings with a final certificate of completion but without a first occupancy license is considered the first delivery of a completed building. The DGT responds that, as the license is not held at the time of delivery, the reduced rate does not apply, but rather the general rate.

In 6 key points

Lifecycle

2014-01-31PublishedPublished 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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