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V0508-23 ·3 March 2023 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to land and construction sales if they constitute a single transaction

A married couple plans to acquire a home through two separate contracts: one for the plot of land and another for the construction. The DGT has ruled that if the delivery of the land has no independent utility and is linked to the delivery of the dwelling, it constitutes a single economic transaction subject to the 10% rate.

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Lifecycle

2023-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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