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V0549-18 ·26 February 2018 ·consulta-vinculante Medium impact
Tax

Delivery of plots in forced sales is subject to 21% VAT and the successful bidder may issue the invoice

A company that has been awarded plots in a forced sale procedure has requested a ruling on the application of VAT and Transfer Tax (ITP/AJD). The Directorate General for Taxes (DGT) has determined that the delivery of the plots is subject to VAT at the standard rate of 21% and that the successful bidder is authorised to issue the invoice on behalf of the transferor.

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2018-02-26PublishedPublished 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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