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V0334-16 ·27 January 2016 ·consulta-vinculante Medium impact
Tax

VAT accrual occurs when the property is placed in the purchaser's possession in deferred access contracts

A query was raised regarding when VAT should be taxed in a contract for deferred access to the ownership of social housing. The DGT ruled that the tax accrues at the moment the property is placed in the possession of the purchaser.

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2016-01-27PublishedPublished 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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