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V4710-16 ·8 November 2016 ·consulta-vinculante Medium impact
Tax

Granting an option for land swap for future works is not subject to VAT if the owner is not a business entity

A landowner holding a share of land following urbanisation has raised a query regarding whether granting an option for a swap for future works is subject to VAT. The DGT ruled that, as there is no evidence that the owner is acting as a business or professional, the granting of the option is not subject to the tax.

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2016-11-08PublishedPublished 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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