Skip to content
V0965-25 ·5 June 2025 ·consulta-vinculante Low impact
Tax

Transfer of land not subject to VAT if seller is not an entrepreneur or professional

A company deemed merely a holder of assets by inspection inquiry whether the sale of land is subject to VAT. The DGT responds that the transfer is not subject to VAT if the seller is not an entrepreneur, but becomes subject if promotion begins after obtaining licence and commencing works.

In 6 key points

Lifecycle

2025-06-05PublishedPublished 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