Skip to content
Back to index
V1584-17 20 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · dominio superficiario

The reduced VAT rate applies to the transfer of the land share if the acquirer is the first holder of the airspace

A consultant acquired the surface rights of a dwelling from a cooperative and subsequently the City Council offers the land share. The DGT analyzes whether the sale of the land should be taxed at the general rate or the reduced rate for housing.

The question raised

Question posed: Tax rate applicable to the operation.

The DGT's ruling

The transfer of the land share shall be taxed at the tax rate applicable to the dwelling provided that the acquirer is the holder of the airspace and was the first acquirer thereof. In this case, the 4 percent rate shall apply if the dwelling is social housing (special regime or public promotion) at the time of the delivery of the land and was delivered by its developer. Otherwise, the 10 percent rate shall apply.

Email
Contact