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V0409-18 ·16 February 2018 ·consulta-vinculante Medium impact
Tax

Handover of properties for renovation may be subject to VAT depending on project requirements

A foundation transfers properties to a contractor as payment for the renovation of a building. The DGT examines whether this transfer is exempt from VAT, identifies the taxable person, and determines the applicable tax rate.

In 6 key points

Lifecycle

2018-02-16PublishedPublished 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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