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V2826-23 17 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario o profesional

Transfer of land by a company holding property without economic activity is not subject to VAT

A company sought clarification on whether the allocation of a plot of land to a shareholder was subject to VAT. The DGT ruled that if the company merely holds the property without conducting any business or professional activity, the transfer is not subject to the tax.

The question raised

Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la adjudicación de la parcela en favor del socio

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