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V1297-20 ·7 May 2020 ·consulta-vinculante Medium impact
Tax

Transfer of rural land without material urbanisation works may be exempt from VAT

A query was raised regarding whether the transfer of rural land classified as unconsolidated urban land is exempt from VAT. The DGT ruled that if no material works for physical transformation have commenced, or if the transferor has not incurred urbanisation costs, the transfer is exempt.

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2020-05-07PublishedPublished 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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