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V2006-25 ·28 October 2025 ·consulta-vinculante Medium impact
Tax

The sale of real estate used for business activities is subject to VAT, even after the cessation of the activity, during the liquidation period

A community of property in property rental seeks advice on whether the sale of a derelict property is subject to VAT after requesting removal from the census. The DGT responds that the entrepreneur status persists until the patrimony is liquidated, meaning the property transfer may be subject to tax.

In 6 key points

How it affects those involved

The entrepreneur status remains until the patrimony is liquidated, potentially subjecting property transfers to VAT.

Lifecycle

2025-10-28PublishedPublished 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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