Skip to content
V0279-21 ·17 February 2021 ·consulta-vinculante Medium impact
Tax

VAT exemption on non-buildable land is lost if the transferor has funded urbanisation works or if works have commenced

A public entity has requested clarification on whether the transfer of land classified as non-consolidated urban land is exempt from VAT. The DGT clarifies that the exemption depends on whether material urbanisation works have begun or if the transferor has incurred costs for the physical transformation of the land.

In 6 key points

Lifecycle

2021-02-17PublishedPublished 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