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V1894-23 ·29 June 2023 ·consulta-vinculante Medium impact
Tax

Transfer of urbanised land by a local authority is subject to VAT and does not qualify for the non-buildable land exemption

A local authority has requested clarification on whether the transfer of land divided into developable plots and a green area is subject to or exempt from VAT. The Directorate General for Taxes (DGT) has ruled that the transfer is subject to tax as it constitutes a business activity, and the exemption for non-buildable land does not apply because the land has been urbanised.

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2023-06-29PublishedPublished 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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