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V0798-25 ·8 May 2025 ·consulta-vinculante Medium impact
Tax

The purchase of a warehouse from a developer may be subject to VAT at 21% if it is the first delivery

Una comunidad de propietarios consulta si la compra de un almacén a la promotora para uso común está sujeta a IVA. La DGT responde que, al ser la primera entrega de la edificación por parte del promotor, la operación está sujeta al impuesto.

Lifecycle

2025-05-08PublishedPublished 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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