Skip to content
Back to index
V2780-21 11 November 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción al impuesto

Sale of an urbanised or buildable plot by a company is subject to 21% VAT

A physiotherapy company asked whether the sale of a plot acquired for building a clinic was subject to VAT. The DGT replied that if the land is urbanised, under development or buildable, the transfer is subject to VAT.

The question raised

Whether the sale of the land in question is subject to value added tax.

Book your free first meeting