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V3517-19 ·23 December 2019 ·consulta-vinculante Medium impact
Tax

Transfer of developable land without physical transformation works is exempt from VAT

A company requested clarification on whether the transfer of developable land, where no urbanisation works have commenced, is exempt from VAT. The DGT ruled that, as no material transformations of the land have taken place, the transfer retains its rural nature and is therefore exempt.

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2019-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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