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V5440-26 ·5 August 2026 ·consulta-vinculante Medium impact
Tax

Transfer of a building for renovation may be subject to VAT rather than exempt

A company has requested clarification on whether the purchase of a protected building for renovation and conversion into a hotel is subject to or exempt from VAT. The DGT has determined that if the purpose is renovation, the transfer is not exempt.

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2026-08-05PublishedPublished 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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