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V0526-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Transfer of urbanized plots by a community of property is VAT liable

A community of property that acquired plots for industrial warehouse construction asks whether the transfer of two plots in their original state is subject to VAT. The DGT determines that, as the land is urbanized, the transaction is liable and not exempt.

In 6 key points

How it affects those involved

The transfer of urbanized land by a community of property is subject to VAT, not exempt.

Lifecycle

2025-03-28PublishedPublished 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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