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V1723-25 ·23 September 2025 ·consulta-vinculante Medium impact
Tax

Property deliveries and construction works subject to VAT

A foundation inquired about VAT on property handovers to a contractor as payment for works and the applicable rate. The DGT confirms these operations are subject to VAT, not exempt, and the taxpayer's investment rate applies.

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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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