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V0703-22 ·1 April 2022 ·consulta-vinculante Medium impact
Tax

Transfer of buildings under construction is subject to VAT and not exempt as a second delivery

A developer who has ceased activity asks whether the sale of unfinished dwellings is subject to VAT or Transfer Tax. The DGT rules that if the transfer occurs after the effective cessation of activity, it is not subject to VAT; however, if the status of entrepreneur is maintained, the delivery of works under construction is subject to VAT and cannot benefit from the second delivery exemption.

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2022-04-01PublishedPublished 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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