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V2318-21 ·16 August 2021 ·consulta-vinculante Medium impact
Tax

Housing deliveries following the exercise of a purchase option are considered first deliveries and are subject to VAT

A City Council requested clarification on whether the delivery of housing following the exercise of a purchase option in a lease agreement is subject to VAT. The DGT has determined that these deliveries constitute a first delivery of buildings and are therefore subject to the tax.

In 6 key points

Lifecycle

2021-08-16PublishedPublished 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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