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V2142-20 ·25 June 2020 ·consulta-vinculante Medium impact
Tax

Transfer of urbanised or urbanising land is subject to VAT if the transferor is a business or professional

A natural person owning urbanised plots has enquired whether their transfer is subject to VAT. The DGT has ruled that, having carried out the urbanisation, the owner acquires the status of a business person, and the transfer of urbanised land does not benefit from the exemption applicable to rural land.

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Lifecycle

2020-06-25PublishedPublished 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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