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V0098-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Intermediary must charge VAT to property owner

A property owner renting via a foreign website asks whether the passive investor rule applies. The DGT states that real estate intermediation is excluded from this rule, and the foreign intermediary must charge VAT.

In 6 key points

Lifecycle

2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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