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V0351-25 ·19 March 2025 ·consulta-vinculante Medium impact
Tax

Delivery of plots for parks, gardens or public roads exempt from VAT

A municipality asks whether the acquisition of two plots for parks, gardens and public roads is subject to or exempt from VAT. The DGT determines that while delivery of buildable land is usually subject to VAT, specific designation for public use such as parks or roads ensures exemption.

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2025-03-19PublishedPublished 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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