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V2244-22 ·26 October 2022 ·consulta-vinculante Medium impact
Tax

VAT treatment on the sale of free-market housing following its social housing protection period

The DGT clarifies that IVA and ITP applicability depends on whether the sale is the first or a subsequent delivery.

In 6 key points

How it affects those involved

The tax treatment of home sales differs based on whether it is the first or a later delivery after transitioning from official protection.

Lifecycle

2022-10-26PublishedPublished 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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