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V5433-26 ·31 July 2026 ·consulta-vinculante Medium impact
Tax

Sale of a rural property may be VAT-exempt if no urbanisation works have started

The consultant asks whether the sale of a rural property is VAT-exempt. The DGT responds that exemption applies if the land is rural and no material urbanisation works have been started or their costs assumed.

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2026-07-31PublishedPublished 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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