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V0986-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

The transfer of land may be subject to VAT if the intention to transfer buildable land is inferred

A commercial entity inquires whether the transfer of land and urban development rights is exempt from VAT. The DGT explains that the exemption depends on whether the land is rural or if it is considered to be in the process of urbanization or buildable according to the material reality and the intention of the parties.

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2022-05-05PublishedPublished 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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