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V2312-23 ·9 August 2023 ·consulta-vinculante Medium impact
Tax

Transfer of development rights by a local authority is subject to VAT if the land is urban or undergoing urbanisation

A local authority has requested clarification on whether the transfer of development rights, agreed upon through expropriation agreements, is subject to VAT. The Directorate General for Taxes (DGT) has ruled that these transfers constitute supplies of goods and, as they involve urban land or land undergoing urbanisation, they are subject to the tax.

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2023-08-09PublishedPublished 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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