Doctrine by topic · DGT Observatory

Waiver of Exemption: 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 55 rulings · 2014–2026

Current position

The transfer of rural land or second deliveries of buildings is subject to but exempt from IVA (Value Added Tax). The taxable person may waive this exemption provided that the acquirer is a taxable person with the right to full or partial deduction. In the event of a waiver, the reverse charge mechanism applies, whereby the acquirer is responsible for self-assessing the tax.

The DGT's position has remained constant over time. Since 2014, the administration has confirmed that the waiver of exemption on rural land or second deliveries of buildings allows for the application of the reverse charge mechanism if the acquirer has the right to deduction. No changes in the substance of the criterion have been observed, only clarifications regarding the nature of the property or the method of communication.

Turning points

  1. V0071-22

    Specifies that the waiver must be reliably communicated to the acquirer prior to or simultaneously with the delivery in order to be valid.

Analysis based on 51 of 55 rulings with a stated position. Updated 15 September 2026.

Rulings on this topic

24
V5161-26 14 Jul 2026

Sale of parking spaces from municipal land subject to VAT but exempt

SG de Impuestos sobre el Consumo
patrimonio municipal del sueloactividad empresarialsegunda entregaexenciónrenuncia a la exención LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V5160-26 14 Jul 2026

Sale of parking spaces from municipal land subject to VAT but exempt

SG de Impuestos sobre el Consumo
patrimonio municipal del sueloactividad empresarialsegunda entrega de edificaciónexención de IVArenuncia a la exención LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V1001-25 11 Jun 2025

Cannot claim VAT paid when acquiring surface right in 2004

SG de Impuestos sobre el Consumo
derecho de superficieentrega de bienessegunda entrega de edificacionesderecho a la deducciónrenuncia a la exención 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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