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V0368-19 20 February 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario

Sale of a plot and a warehouse is not subject to VAT if the transferor is not a business owner

Consultants inquired whether the sale of a plot of land and a built warehouse was subject to VAT and if they could deduct the tax incurred. The DGT ruled that, as they are not business owners and did not acquire the assets with the intention of carrying out a professional activity, the sale is not subject to VAT and no deduction is possible.

The question raised

Cuestión planteada Se plantean si la venta del solar, junto con la nave en su caso construida, total o parcialmente, estará sujeta al Impuesto sobre el Valor Añadido, y si podrían deducir los consultantes las cuotas del Impuesto sobre el Valor Añadido soportadas.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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