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V0165-16 ·19 January 2016 ·consulta-vinculante Medium impact
Tax

Leasing of premises with a grace period is subject to VAT through the assumption of expenses by the tenant

A company has requested clarification on the VAT and withholding tax treatment of a lease agreement featuring a ten-year rent-free period. The Directorate-General for Tax (DGT) has ruled that the lease constitutes an onerous transaction because the tenant assumes certain expenses, which necessitates the application of VAT during the grace period.

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2016-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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