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V0714-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

Transfer of industrial ships subject to demolition for new development is not VAT-exempt

A company asks whether the sale of industrial buildings on urban land is VAT-exempt, as the buyer will demolish them to build a hotel. The DGT responds that the transaction is taxable, as the conditions for exemption due to prior demolition for new development are not met.

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2025-04-15PublishedPublished 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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