Skip to content
V2560-15 ·3 September 2015 ·consulta-vinculante Medium impact
Tax

Delivery of dwellings without a first occupancy licence subject to 21% VAT

A cooperative has requested a ruling on whether the transfer of dwellings with a final works certificate, but lacking a first occupancy licence, constitutes the first delivery of a completed building. The DGT has determined that the absence of said licence requires the application of the standard 21% rate.

In 6 key points

How it affects those involved

This ruling increases the tax burden for developers and cooperatives delivering properties that lack the necessary occupancy documentation, as they cannot benefit from the reduced VAT rate.

Lifecycle

2015-09-03PublishedPublished 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