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Second 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 87 rulings · 2014–2026

Current position

The transfer of a building after its construction or rehabilitation is considered a second or subsequent delivery, which classifies it as a transaction subject to but exempt from IVA (Value Added Tax). The taxable person may waive this exemption if the acquirer is entitled to deduct the tax. For a delivery to be considered a first delivery, the building must be completed and cannot be a work in progress.

The DGT's position remains constant in defining the second delivery as a transaction subject to but exempt from IVA. Throughout the rulings, the requirements to distinguish the first delivery from the second have been specified, such as the need for the building to be completed or the distinction between the use of urbanized land and the building itself.

Turning points

  1. V3635-20

    Establishes that the delivery of a building under construction cannot be classified as a first or second delivery, requiring the completion of the work for subsequent exemptions to exist.

  2. V5260-26

    Specifies that if the property was leased to a third party for more than two years, the transaction constitutes a second delivery, whereas if the lessee is the acquirer, it remains a first delivery.

Analysis based on 86 of 87 rulings with a stated position. Updated 21 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

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