Spanish real estate VAT. The tax treatment defines the economics of the transaction.
We advise on the VAT treatment of Spanish property acquisitions, leases, developments and construction — ensuring correct structuring, efficient deduction positions and full legal certainty.
What we do
Property acquisitions
VAT vs Transfer Tax (ITP) analysis. Exemption waivers (renuncia a la exención), conditions and structuring opportunities by transaction type. See the Spanish Tax Agency (AEAT) for official guidance on VAT and Transfer Tax rules.
Property acquisitions
VAT vs Transfer Tax (ITP) analysis. Exemption waivers (renuncia a la exención), conditions and structuring opportunities by transaction type.
Property acquisitions
VAT vs Transfer Tax (ITP) analysis. Exemption waivers (renuncia a la exención), conditions and structuring opportunities by transaction type.
Reverse charge (inversión del sujeto pasivo)
Correct application in construction contracts and in transfers with VAT exemption waiver. Prevention of high-cost errors and tax authority disputes.
Development and promotion
Input VAT deduction optimisation during construction phase. Prorata criteria in mixed-use activity structures.
Cross-border real estate investment
VAT implications for foreign investors acquiring Spanish property through corporate structures — including VAT recovery positions.
