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V1800-19 ·11 July 2019 ·consulta-vinculante Medium impact
Tax

Transfer of land without physical transformation works is VAT exempt, unless expressly waived

A company has requested a ruling regarding the VAT liability and exemption for the transfer of urban development rights. The DGT clarifies that if no material urbanisation works have commenced, the transfer of the land is exempt from VAT, although the taxable person may choose to waive this exemption.

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Lifecycle

2019-07-11PublishedPublished 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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