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V0573-20 ·10 March 2020 ·consulta-vinculante Medium impact
Tax

Transfer of plots by a local authority may be subject to VAT if carried out as part of a business activity

A local authority has requested clarification on whether the sale of plots resulting from the grouping and subdivision of estate properties is subject to VAT. The Directorate General of Taxes (DGT) indicates that liability will depend on whether the transfer is carried out within the framework of a business activity, such as in the case of municipal land assets or developed land.

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2020-03-10PublishedPublished 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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