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V1951-22 ·14 September 2022 ·consulta-vinculante Medium impact
Tax

The transfer of rural land without the commencement of material urbanization works is exempt from VAT

A company inquired whether the transfer of plots within an urban planning area, without having commenced urbanization works, was subject to VAT. The DGT responds that, as no material physical transformations have been carried out, the land retains its rural nature and the transfer is exempt.

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2022-09-14PublishedPublished 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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