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V2538-24 ·10 December 2024 ·consulta-vinculante Medium impact
Tax

Self-consumption of real estate development property for personal use is subject to VAT

A real estate developer has enquired about the taxation regarding the change of use of a property from a development project to a primary residence. The DGT has ruled that the transfer of business assets to personal use constitutes the self-consumption of goods subject to VAT.

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2024-12-10PublishedPublished 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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