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V0880-20 ·15 April 2020 ·consulta-vinculante Medium impact
Tax

Transfer of land by a local authority may be subject to or exempt from VAT depending on its level of development

A housing cooperative has requested clarification on whether the acquisition of land from a local authority for social housing is subject to or exempt from VAT. The Directorate-General for Taxes (DGT) explains that taxation depends on whether urbanisation works have commenced or if the land is already classified as buildable.

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2020-04-15PublishedPublished 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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