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V2230-25 ·24 November 2025 ·consulta-vinculante Low impact
Tax

VAT liability for operations carried out by a community of property and accrual of the supply of goods

The DGT examines whether a community of property is a tax liable party and the conditions under which a developer's delivery constitutes the first delivery.

In 6 key points

How it affects those involved

The analysis clarifies the VAT liability on property transfers involving community of property and options to buy.

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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