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V2163-17 ·21 August 2017 ·consulta-vinculante Medium impact
Tax

Sale of land may be subject to VAT if the seller is a business owner and has commenced urbanisation

A query was raised regarding the VAT treatment of the transfer of land undergoing urbanisation. The DGT explains that business status depends on whether urbanisation costs have been incurred and the intent to sell, detailing when the transfer is subject to or exempt from VAT based on the state of the land.

In 6 key points

Lifecycle

2017-08-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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