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V0413-22 ·3 March 2022 ·consulta-vinculante Medium impact
Tax

Sale of unbuilt urban plot subject to the 21% standard VAT rate

A taxpayer inquired whether purchasing a plot of land to build a primary residence could be taxed at a 10% VAT rate. The DGT ruled that, as the land is unbuilt, the standard rate of 21% applies.

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2022-03-03PublishedPublished 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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