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V1402-22 ·15 June 2022 ·consulta-vinculante Medium impact
Tax

Sale of a plot subject to VAT if it is land under development or a building plot

A company has requested clarification on whether the sale of a plot by a firm specialising in urban land is subject to VAT or exempt. The DGT explains that taxation depends on whether the land is rural, undergoing development, or is already a building plot.

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2022-06-15PublishedPublished 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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