Doctrine by topic · DGT Observatory

Second 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 17 rulings · 2015–2026

Current position

Second and subsequent deliveries of buildings are exempt from IVA (Value Added Tax) pursuant to Article 20.One.22º of Law 37/1992. The taxable person may waive this exemption if the acquirer is a taxable person with the right to deduction. In the event of a waiver, the operation shall be subject to tax and the reverse charge mechanism shall apply.

The DGT's position remains constant regarding the application of the exemption for second deliveries of buildings. Throughout various rulings, the possibility of waiving the exemption has been reiterated, provided that the acquirer is a business owner with the right to deduction. No changes in criterion are observed, but rather a systematic confirmation of the rule.

Analysis based on 17 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
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
V2395-21 23 Aug 2021

VAT deduction on property purchases: invoices issued to one or both spouses

SG de Impuestos sobre el Consumo
primera entrega de edificaciónsegunda entrega de edificacióncomunidad de bienessujeto pasivoderecho a la deducción LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V1750-21 4 Jun 2021

Sale of a garage leased for over two years is subject to but exempt from VAT

SG de Impuestos sobre el Consumo
segunda entrega de edificaciónexención de ivarectificación de cuotastransmisiones patrimoniales onerosasfactura rectificativa LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual

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