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V2575-21 ·21 October 2021 ·consulta-vinculante Medium impact
Tax

Delivery of dwellings following renovation may be subject to VAT or ITPAJD depending on rehabilitation requirements

A company consulted whether the transfer of dwellings following the renovation of a commercial premises was subject to VAT or ITPAJD. The DGT explains that the classification of the works (as rehabilitation or otherwise) determines whether the delivery constitutes the first transfer (subject to VAT) or the second (exempt from VAT and subject to ITPAJD).

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2021-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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