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V1719-25 ·23 September 2025 ·consulta-vinculante Low impact
Tax

Property transfer may be exempt from VAT if it is a second or subsequent delivery

A company asks whether the purchase of two industrial buildings from a cooperative is subject to or exempt from VAT. The DGT states that if the owner has used the properties continuously for at least two years, the transaction constitutes a second or subsequent delivery and is therefore exempt from VAT, unless such exemption is waived.

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2025-09-23PublishedPublished 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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