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V0572-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Transfer of an industrial building previously acquired may be considered a VAT-exempt second delivery

A company asked whether the sale of an industrial building on which it carried out expansion works constituted a first or second delivery of construction. The DGT responded that, having acquired the building already constructed, it constitutes a VAT-exempt second delivery.

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2024-04-09PublishedPublished 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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