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V0512-24 ·8 April 2024 ·consulta-vinculante Medium impact
Tax

Sale of a warehouse by a commercial company may be VAT exempt if classified as a second delivery of buildings

An individual has enquired whether the purchase of a warehouse from a commercial company is subject to VAT. The DGT has determined that, as it is not a first delivery by a developer, the transaction constitutes a second delivery exempt from VAT.

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2024-04-08PublishedPublished 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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