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V2130-21 ·19 July 2021 ·consulta-vinculante Medium impact
Tax

Transfer of rural property with buildings may be VAT exempt or not subject to tax as a transfer of an economic unit

A company has requested a ruling on the taxation of acquiring rural land with a dwelling for development purposes. The DGT is analysing whether the transfer of the rural property and its buildings is VAT exempt or if it can be considered a transfer of an economic unit, which would be outside the scope of the tax.

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2021-07-19PublishedPublished 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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