Skip to content
V2410-17 ·25 September 2017 ·consulta-vinculante Medium impact
Tax

First delivery of housing by a developer is subject to VAT at the reduced rate

A local council promoting the construction of housing for sale has requested a ruling on VAT liability. The DGT has determined that the council acts as an entrepreneur and that the sale of the properties following their construction constitutes a first delivery subject to tax.

In 6 key points

Lifecycle

2017-09-25PublishedPublished 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