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V2487-24 ·9 December 2024 ·consulta-vinculante Medium impact
Tax

Sale of a plot and construction of a dwelling taxed at different VAT rates

A company sells a plot of land to an individual for the purpose of building a home by hiring a separate construction firm. The DGT has ruled that these are two independent transactions subject to different tax rates.

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2024-12-09PublishedPublished 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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