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V0454-15 ·5 February 2015 ·consulta-vinculante Medium impact
Tax

No VAT liability on property transfer where possession has already been delivered

The DGT confirms that VAT arises when a property is made available to the buyer, and if possession has already been delivered, the deed does not trigger new VAT.

In 6 key points

Lifecycle

2015-02-05PublishedPublished 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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