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V1890-22 ·16 August 2022 ·consulta-vinculante Medium impact
Tax

Sale of rehabilitated homes may be VAT liable and allow input tax deduction

A real estate developer asks whether the sale of properties after rehabilitation is subject to VAT and whether input VAT on works can be deducted. The DGT responds that if the rehabilitation meets legal requirements, the sale constitutes a first delivery subject to VAT and allows for deduction.

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2022-08-16PublishedPublished 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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