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V2735-19 ·7 October 2019 ·consulta-vinculante Medium impact
Tax

Transfer of land under development is VAT exempt if used exclusively for parks, gardens or public roads

A local council has enquired whether the acquisition of land under development for the construction of public roads and parks is exempt from VAT. The DGT has ruled that the exemption applies only if the land is used exclusively for these purposes.

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2019-10-07PublishedPublished 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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