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V0158-18 ·26 January 2018 ·consulta-vinculante Medium impact
FISCAL

Rental of housing exempt from VAT except in specific cases

A housing promoter couple enquires about VAT on the sale or rental of a property they built. The DGT clarifies that housing rental is VAT-exempt, except in cases of purchase options or hotel-related services.

In 6 key points

Lifecycle

2018-01-26PublishedPublished 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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