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V2020-23 ·11 July 2023 ·consulta-vinculante Medium impact
Tax

Transfer of buildable land may be VAT exempt if urbanisation works have not commenced

A company has requested clarification on whether the transfer of unconsolidated urban land is exempt from VAT and whether such an exemption can be waived. The DGT explains that the exemption depends on whether physical works to transform the land have begun.

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2023-07-11PublishedPublished 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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