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V0851-25 20 May 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · solar

Delivery of land by a business is VAT liable except for specific rural or public use exemptions

A municipality asks whether purchasing land from an immovable entity is subject to VAT. The DGT states that the delivery of buildable land or plots is VAT liable, except when destined for public parks, gardens, or public road surfaces.

The question raised

Cuestión planteada Si dicha transmisión se encontrará sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido.

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