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V2587-21 ·22 October 2021 ·consulta-vinculante Medium impact
Tax

Delivery of plots with ongoing urbanisation works is subject to VAT and reverse charge mechanism

A commercial entity has requested a ruling regarding the VAT liability and the taxable person for the transfer of plots following a replotting project. The DGT has determined that, as urbanisation works have already commenced, the delivery is subject to VAT and the reverse charge mechanism applies.

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2021-10-22PublishedPublished 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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