Skip to content
V1493-25 ·12 August 2025 ·consulta-vinculante Medium impact
Tax

The transfer of a house under construction by individuals may not be subject to VAT

Una persona física consulta si la compra de una vivienda en construcción a dos particulares está sujeta al IVA o al Impuesto sobre Transmisiones Patrimoniales. La DGT responde que, al no ser los vendedores empresarios o profesionales, la operación no tributa por IVA.

Lifecycle

2025-08-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact