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V2429-25 ·11 December 2025 ·consulta-vinculante Low impact
Tax

Transfer of a non-business-related property is exempt from VAT

The DGT confirms that the transfer of a property not engaged in business activity within a community of property is not subject to VAT.

In 6 key points

How it affects those involved

VAT exemption applies to property transfers not linked to business activities in a community of property.

Lifecycle

2025-12-11PublishedPublished 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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