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V1732-19 ·9 July 2019 ·consulta-vinculante Medium impact
Tax

Sale of a plot classified as urban land is subject to VAT at the standard rate of 21%

An individual inquired whether the purchase of a semi-derelict property on urban land from a company is exempt from VAT. The DGT ruled that, as it is a plot of land, the transaction is subject to the tax.

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2019-07-09PublishedPublished 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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