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V2211-25 ·18 November 2025 ·consulta-vinculante Medium impact
Tax

Sale of property not subject to VAT if seller is not an entrepreneur or professional

A commercial entity asks whether purchasing property from a bishop is subject to VAT, as the bishop does not carry out economic activity. The DGT states that if the property passes to the private consumption of the owner upon cessation of business activity, the transfer is not subject to tax.

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2025-11-18PublishedPublished 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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