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V0730-17 ·22 March 2017 ·consulta-vinculante Medium impact
Tax

Self-build property partnerships are subject to VAT and must register for IAE

A property partnership plans to construct dwellings on a plot of land to allocate them to its members. The DGT rules that the partnership is a taxable person for VAT purposes, must register for IAE under the real estate development heading, and that the allocation of dwellings does not trigger IIVTNU or capital gains tax for IRPF purposes, provided the ownership shares are respected.

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2017-03-22PublishedPublished 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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