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V2244-22 26 October 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · primera entrega

VAT treatment on the sale of free-market housing following its social housing protection period

The DGT clarifies that IVA and ITP applicability depends on whether the sale is the first or a subsequent delivery.

The question raised

Whether said deliveries shall be subject to, and where applicable, exempt from, Value Added Tax. Applicable tax rate. Effects of said deliveries on the deductibility of Value Added Tax. Where applicable, liability for Transfer Tax and Documented Legal Acts Tax.

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