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V3016-18 ·23 November 2018 ·consulta-vinculante Medium impact
Tax

VAT accrual on land delivery occurs when made available to the purchaser

A property developer requested clarification on when VAT accrues for a land purchase via a private contract and whether the transaction is exempt. The DGT ruled that accrual occurs when the land is made available to the buyer or upon receipt of advances, and that the delivery of non-buildable land is exempt.

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2018-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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