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V2672-18 2 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · urbanización de terrenos

Sale of industrial land without payment of development costs is not subject to VAT

A co-owner of industrial land wishes to transfer their share before development works begin. The DGT rules that, as development costs have not been paid and the individual does not hold the status of a business person, the transaction is not subject to VAT.

The question raised

Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la transmisión referida.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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