Skip to content
V2322-25 ·1 December 2025 ·consulta-vinculante Medium impact
Tax

Judicial auction property may be VAT liable if linked to seller's activity

A physical person asks whether acquiring a commercial property in a judicial auction is subject to or exempt from VAT. The DGT explains that the transaction is liable if the property was used in the seller's activity, though it may be exempt due to being a second construction delivery.

In 6 key points

Lifecycle

2025-12-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact