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V2505-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

Handover of a property following renovation may be deemed a first delivery and subject to VAT

A company sought clarification on whether the handover of a property following repair and improvement works would be exempt from VAT as a second delivery. The DGT ruled that if the works meet the requirements for renovation, the handover is considered a first delivery and is therefore subject to the tax.

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2019-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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