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V0944-24 ·30 April 2024 ·consulta-vinculante Medium impact
Tax

Mandatory transfer of commercial premises subject to VAT if carried out by a business owner

A City Council has enquired whether the transfer of commercial premises, as a materialisation of a mandatory transfer of urban development rights, is subject to VAT. The DGT has ruled that the transaction is subject to the tax if the owners hold the status of business owners or professionals.

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2024-04-30PublishedPublished 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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