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MEDIUM
FISCAL

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

V0851-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0851-25
Published
20 May 2025

Summary

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.

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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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