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V2954-20 ·30 September 2020 ·consulta-vinculante Medium impact
Tax

Transfer of land and development rights may be subject to or exempt from VAT depending on planning status

A company has requested clarification on whether the exchange of general system land for urban development rights is subject to VAT. The DGT explains that VAT liability depends on whether the land is rural, undergoing urbanisation, or buildable, and determines the timing of the tax accrual.

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2020-09-30PublishedPublished 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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