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V1227-21 ·5 May 2021 ·consulta-vinculante Medium impact
Tax

VAT applicability to the transfer of developable land depends on its status and commencement of works

A real estate developer has requested clarification on the VAT rate applicable to the transfer of developable land plots. The DGT has ruled that the tax treatment depends on whether the land is rural, currently undergoing urbanisation, or is already a building plot.

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2021-05-05PublishedPublished 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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