Skip to content
V2634-22 ·27 December 2022 ·consulta-vinculante Medium impact
Tax

Sale of rural land without urbanisation works is VAT-exempt and generates capital gain in IRPF

A taxpayer asks whether the sale of a rural plot classified as urbanisable is subject to VAT and how it is taxed in IRPF if a deposit contract is signed. The DGT responds that, as no urbanisation works have been started, the sale is not subject to VAT and is considered a capital gain in IRPF.

In 6 key points

Lifecycle

2022-12-27PublishedPublished 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