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V0604-18 ·6 March 2018 ·consulta-vinculante Medium impact
Tax

Transfer of developed land by a compensation board is subject to VAT

A construction company has enquired whether the transfer of developed land, received from a compensation board as payment for its services, is subject to VAT. The DGT has ruled that the transaction is subject to the tax because the board is acting as a business entity and the land has already undergone a development process.

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2018-03-06PublishedPublished 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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