Skip to content
V2710-20 ·4 September 2020 ·consulta-vinculante Medium impact
Tax

Allocation of plots following the dissolution of a community of property is subject to ITP rather than VAT if no business activity exists

A query was raised regarding whether the allocation of a plot following the dissolution of a community of property is subject to VAT or ITP/AJD. The DGT has determined that there is no VAT liability as the community is not acting as a business or professional, meaning the transaction is subject to ITP.

In 6 key points

Lifecycle

2020-09-04PublishedPublished 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