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V2109-24 27 September 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derechos de aprovechamiento urbanístico

Transfer of land and development rights requiring new urbanisation may be exempt from VAT

A developer has requested a ruling regarding the taxation of the transfer of plots and urban development rights in a sector where the previous plan was declared void. The DGT has determined that, as the new urbanisation works have not materially commenced, the transaction is subject to but exempt from VAT.

The question raised

Cuestión planteada Si la transmisión de las fincas y derechos de aprovechamiento se encontraría sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido. Sujeto pasivo de la transmisión.

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