Skip to content
V2540-24 ·11 December 2024 ·consulta-vinculante Medium impact
Tax

Transfer of rural property may be subject to VAT depending on the seller's status as a business owner

A company has requested clarification on whether the purchase of rural property is subject to VAT under different scenarios of the seller's previous activity. The DGT explains that liability depends on whether the seller is a business owner or a professional and whether the property forms part of their business assets.

In 6 key points

Lifecycle

2024-12-11PublishedPublished 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