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V2318-24 ·8 November 2024 ·consulta-vinculante Medium impact
Tax

Transfer of a plot with building plans is not subject to VAT if the seller is not a business owner

An individual who purchased a plot for their family home wishes to sell it along with the building plans. The DGT has ruled that, as the individual does not hold the status of a business owner or professional, the transaction is not subject to VAT, but rather to Transfer Tax.

In 6 key points

Lifecycle

2024-11-08PublishedPublished 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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