Skip to content
V0851-25 ·20 May 2025 ·consulta-vinculante Medium impact
Tax

Delivery of land by a business is VAT liable except for specific rural or public use exemptions

A municipality asks whether purchasing land from an immovable entity is subject to VAT. The DGT states that the delivery of buildable land or plots is VAT liable, except when destined for public parks, gardens, or public road surfaces.

In 6 key points

Lifecycle

2025-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact