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V2867-14 ·23 October 2014 ·consulta-vinculante Medium impact
Tax

Sale of a property by a non-economic society is exempt from VAT

A patrimonial society holding only immovable property asks whether the sale of a property under construction must be subject to VAT. The DGT responds that, as the society carries out no entrepreneurial or professional activity, it is not a VAT taxpayer.

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2014-10-23PublishedPublished 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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