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FISCAL

The transfer of a building by a business person may be subject to VAT or exempt depending on whether it is a second delivery or a rehabilitation

V2014-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2014-25
Published
28 Oct 2025

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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