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V3255-16 ·12 July 2016 ·consulta-vinculante Medium impact
Tax

Delivery of a property under construction is subject to the standard 21% VAT rate

A query was raised regarding the taxation of acquiring a property under construction subject to suspensive conditions. The DGT determines that the standard VAT rate applies and analyses the accrual and the Stamp Duty (ITPAJD).

In 6 key points

Lifecycle

2016-07-12PublishedPublished 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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