Skip to content
V2166-21 ·29 July 2021 ·consulta-vinculante Medium impact
Tax

VAT applies to the delivery of buildings under construction and plots of land

A company enquired whether the acquisition of a plot of land and a building under construction via an advance payment was exempt from VAT. The DGT ruled that both transactions are subject to the tax.

In 6 key points

Lifecycle

2021-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact