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MEDIUM
FISCAL

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

V0714-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0714-25
Published
15 Apr 2025

Summary

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.

In 6 key points

Lifecycle

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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