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V0558-25 ·31 March 2025 ·consulta-vinculante Low impact
Tax

Purchase price of IBI included in VAT base for land sale

A company sells land and agrees that the buyer will also pay the current year's IBI. The DGT rules that this IBI amount must be included in the VAT base of the transaction.

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2025-03-31PublishedPublished 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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