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V2576-21 ·21 October 2021 ·consulta-vinculante Medium impact
Tax

VAT payable and undeductible must be included in housing development taxable base

The DGT confirms that VAT is not included in the taxable base when it is part of the transaction itself, but it is included when it cannot be deducted and is passed on to the buyer.

In 6 key points

Lifecycle

2021-10-21PublishedPublished 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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