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V2164-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Transfer of a building for rehabilitation may be subject to VAT and allow input tax deduction

A company asks about the taxation of purchasing a building from a fund and subsequently selling it for rehabilitation. The DGT clarifies that the purchase may allow input tax deduction if the foreseeable purpose is demolition or rehabilitation, and that the subsequent sale will be subject to VAT if rehabilitation requirements are met.

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Lifecycle

2025-11-13PublishedPublished 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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