Skip to content
Back to index
V0512-24 8 April 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · segunda entrega de edificaciones

Sale of a warehouse by a commercial company may be VAT exempt if classified as a second delivery of buildings

An individual has enquired whether the purchase of a warehouse from a commercial company is subject to VAT. The DGT has determined that, as it is not a first delivery by a developer, the transaction constitutes a second delivery exempt from VAT.

The question raised

Cuestión planteada Si la adquisición del inmueble se encuentra sujeta al Impuesto sobre el Valor Añadido.

Email
Contact