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V0344-18 ·8 February 2018 ·consulta-vinculante Medium impact
Tax

No new VAT accrual if increased floor area does not involve additional payment

A taxpayer exchanges a plot of land for two future dwellings, but the properties turn out to be larger than originally planned. The DGT has ruled that if no additional payment is required for this excess surface area, no new VAT accrual occurs.

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2018-02-08PublishedPublished 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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