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V1683-21 31 May 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · segundas entregas

Transfers of buildings after two years of continuous use are exempt second-hand sales for VAT purposes

An autonomous body has requested a ruling regarding the VAT liability on the transfer of three premises built in 1977 and 1978. The DGT has ruled that, as more than two years have passed since their construction or use by third parties, the sales constitute exempt second-hand deliveries.

The question raised

Cuestión planteada Sujeción y en su caso exención del Impuesto sobre el Valor Añadido de la entrega de los inmuebles objeto de consulta.

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