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V1775-25 ·3 October 2025 ·consulta-vinculante Medium impact
Tax

Transfer of a building for rehabilitation is subject to VAT if the buyer carries out renovation works

A property owners' association leasing a building wishes to transfer it to an entity for integral rehabilitation. The DGT determines that the association is a VAT liable party if it acts as a business and assesses the VAT applicability based on the purpose of the works.

In 6 key points

Lifecycle

2025-10-03PublishedPublished 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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