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V1955-23 6 July 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

Sale of land classified as building plots is subject to VAT, even after requesting deregistration

A real estate development company inquired whether the sale of two building plots from its business assets is subject to VAT after having requested deregistration from the tax register. The DGT ruled that the exemption does not apply to the supply of land classified as building plots or developable land; therefore, it is subject to VAT.

The question raised

Cuestión planteada Sujeción de la transmisión de los dos solares al Impuesto sobre el Valor Añadido.

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