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V2811-18 ·26 October 2018 ·consulta-vinculante Medium impact
Tax

Transfer of a building as a dation in payment is not subject to VAT if the transferor is not a businessperson or professional

A married couple agrees with a builder to pay for services through the transfer of one of the constructed buildings. The DGT analyses whether this transaction is subject to VAT or to Transfer Tax (ITP/AJD) depending on the couple's status as businesspeople and the intended use of the property.

In 6 key points

Lifecycle

2018-10-26PublishedPublished 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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