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V0127-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

Property tax passed on to the tenant must be included in the VAT taxable amount for the lease

A company requested clarification on whether the Property Tax (IBI) amount included by the landlord in the rent invoice is subject to VAT. The DGT ruled that this tax forms part of the taxable amount provided it is passed on to the tenant.

In 6 key points

Lifecycle

2020-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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