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V3173-23 ·11 December 2023 ·consulta-vinculante Medium impact
Tax

The sale of a dwelling constructed for personal use is not subject to VAT

A query is made as to whether the sale of a dwelling constructed by a developer who initially intended it for personal use is subject to VAT. The DGT responds that, as the status of entrepreneur with the intent to sell does not exist, the transaction is not subject to the tax.

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2023-12-11PublishedPublished 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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