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V2229-25 ·24 November 2025 ·consulta-vinculante Low impact
Tax

Conditions for a community of property to be a taxable person for VAT purposes

The consultant asks about VAT applicability and liability on the delivery of a rural property and a property received. The tax authority clarifies that the delivery of the housing by the developer may be subject to VAT if it is a first delivery and not exempt.

In 6 key points

How it affects those involved

The delivery of a property by a developer may be subject to VAT if it constitutes a first delivery and is not exempt from VAT.

Lifecycle

2025-11-24PublishedPublished 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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