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V4578-16 ·26 October 2016 ·consulta-vinculante Medium impact
Tax

Transfer of land with stalled construction may be VAT exempt if the land is non-buildable

A query was raised regarding whether the sale of a plot with construction stalled for 10 years due to lack of a licence is subject to or exempt from VAT. The DGT indicates that liability depends on the nature of the land and whether urbanisation works have commenced.

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2016-10-26PublishedPublished 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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