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V2258-19 ·20 August 2019 ·consulta-vinculante Medium impact
Tax

Exchange of air rights for commercial premises is subject to VAT if the transferor is a business owner

A property owner leasing a building for business activities seeks clarification on whether exchanging air rights for a future commercial premises is subject to VAT. The DGT determines that the transfer of air rights and the payment in kind are subject to the tax if the owner is a business owner.

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2019-08-20PublishedPublished 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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