Skip to content
V0886-22 ·26 April 2022 ·consulta-vinculante Medium impact
Tax

Transfer of land to a building owner is considered a building supply and may be exempt

A Port Authority has requested clarification on whether the transfer of land ownership and reversionary rights to the current building owner is subject to or exempt from VAT. The DGT has determined that, as the land and the airspace are inseparable elements, the transaction is governed by the rules applicable to the supply of buildings.

In 6 key points

Lifecycle

2022-04-26PublishedPublished 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