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V1058-17 ·4 May 2017 ·consulta-vinculante Medium impact
Tax

The sale of an industrial building may be subject to VAT or exempt depending on whether it is a first or second delivery

The taxpayer wishes to purchase the industrial building that is currently leased. The DGT analyzes whether the sale is subject to VAT or if the exemption for second and subsequent deliveries of buildings applies.

In 6 key points

Lifecycle

2017-05-04PublishedPublished 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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