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V5446-26 ·6 August 2026 ·consulta-vinculante Medium impact
Tax

Property transfers are not subject to VAT if the owner is not an entrepreneur or professional

An individual enquired whether the sale of a single-family home built on their own land was subject to VAT. The DGT ruled that if the construction was for personal use and there was no intention of sale or professional transfer, the transaction is not subject to VAT.

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2026-08-06PublishedPublished 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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