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V1466-21 ·19 May 2021 ·consulta-vinculante Medium impact
Tax

Sale of a property by a company following previous transfers is subject to and exempt from VAT

An individual has enquired whether purchasing a property from a company that has previously transferred it is exempt from VAT. The DGT has ruled that the transaction is subject to the tax but benefits from the exemption applicable to second and subsequent deliveries of buildings.

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2021-05-19PublishedPublished 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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