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V0364-22 ·24 February 2022 ·consulta-vinculante Medium impact
Tax

Transfer of building land subject to VAT if the transferor is a business owner

A private individual has enquired about whether the transfer of land involving a leasehold right and a commercial building is subject to VAT. The DGT has determined that the transaction is subject to the tax if the land is building land and the transferor is acting as a business owner.

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2022-02-24PublishedPublished 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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