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V2124-22 ·10 October 2022 ·consulta-vinculante Medium impact
Tax

Delivery of a building by a non-developer may be exempt from VAT as a second delivery

A query was raised regarding whether the transfer of an urban property including a garage and dwelling could qualify for the exemption applicable to second deliveries of buildings. The DGT ruled that, as the transaction is not carried out by a developer, it constitutes an exempt second delivery, provided no legal exclusions apply.

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2022-10-10PublishedPublished 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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