Doctrine by topic · DGT Observatory

First Delivery: 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 48 rulings · 2016–2026

Current position

The first delivery of a building is subject to IVA (Value Added Tax), applying the 10% rate if the property is suitable for residential use according to its design and construction characteristics, without requiring a certificate of occupancy. The operation is considered a second delivery and is exempt if there has been uninterrupted use for more than two years by a third party or if the property was already built at the time of acquisition. The taxable person may waive the exemption if the acquirer has the right to deduction.

The DGT's position remains constant regarding the distinction between first and second delivery based on two years of uninterrupted use. An evolution is observed towards the simplification of requirements to determine residential suitability, dispensing with the certificate of occupancy. The criterion has consolidated around the nature of the building and the property's usage history.

Turning points

  1. V0708-26

    Establishes that suitability for residential use is determined by objective design and construction characteristics, without the certificate of occupancy being essential.

Analysis based on 45 of 48 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V0878-24 23 Apr 2024

Separate charging of packaging tax cannot be avoided via self-invoicing

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizablesrepercusiónconsignación en facturaplástico no recicladoinfracción tributaria Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89
Affects CompanyExpat · Non-residentIndividual
V0740-24 16 Apr 2024

VAT applies to the first delivery of a new home by a developer

SG de Impuestos sobre el Consumo
primera entregapromotoractividad empresarialvivienda de nueva construcciónsujeción al impuesto LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual

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