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V1410-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

Acquisition of an industrial warehouse at judicial auction may be subject to VAT if part of business assets

A company has enquired whether purchasing an industrial warehouse at a judicial auction from an entity that has ceased its activity is subject to VAT. The DGT rules that the transfer is subject to VAT if the property was used for business purposes, and the exemption for second and subsequent deliveries of buildings may apply.

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2022-06-16PublishedPublished 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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