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V2109-24 ·27 September 2024 ·consulta-vinculante Medium impact
Tax

Transfer of land and development rights requiring new urbanisation may be exempt from VAT

A developer has requested a ruling regarding the taxation of the transfer of plots and urban development rights in a sector where the previous plan was declared void. The DGT has determined that, as the new urbanisation works have not materially commenced, the transaction is subject to but exempt from VAT.

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2024-09-27PublishedPublished 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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