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V1584-17 ·20 June 2017 ·consulta-vinculante Medium impact
Tax

The reduced VAT rate applies to the transfer of the land share if the acquirer is the first holder of the airspace

A consultant acquired the surface rights of a dwelling from a cooperative and subsequently the City Council offers the land share. The DGT analyzes whether the sale of the land should be taxed at the general rate or the reduced rate for housing.

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2017-06-20PublishedPublished 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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