Doctrine by topic · DGT Observatory

Delivery of Buildings: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2016–2023

Current position

The transfer of second or subsequent deliveries of buildings is subject to and exempt from IVA (Value Added Tax), allowing for the waiver of said exemption. For the waiver to be valid, the acquirer must be a taxable person with the right to full or partial deduction. In cases of multiple acquirers, the waiver is only applicable to the part of the transfer corresponding to the buyer with the right to deduction.

The DGT's position remains constant regarding the possibility of waiving the exemption on the delivery of buildings, provided that the acquirer has the right to deduction. The evolution focuses on the precision of formal requirements and the application of the waiver in cases of co-ownership or multiple acquirers.

Turning points

  1. V1060-19

    Establishes that the waiver of the exemption requires prior or simultaneous reliable communication and that the acquirer must prove their right to deduction.

  2. V1547-23

    Specifies that in transfers with several buyers, the waiver of the exemption is only possible regarding the part corresponding to the acquirer with the right to deduction.

Analysis based on 10 of 10 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

11
V1468-21 19 May 2021

Application of passive investment requires buyer to have deduction right

SG de Impuestos sobre el Consumo
inversión del sujeto pasivorenuncia a la exenciónderecho a la deducciónempresario o profesionalactividades exentas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual

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