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V1407-22 ·15 June 2022 ·consulta-vinculante Medium impact
Tax

Land delivery by a company may be VAT-exempt or taxable depending on urbanisation status

The DGT clarifies that VAT treatment depends on whether the land is rural, undergoing urbanisation or is a buildable plot.

In 6 key points

Lifecycle

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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