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V0228-18 ·1 February 2018 ·consulta-vinculante Medium impact
Tax

Transfer of surface rights by a lessor is subject to 21% VAT

An entity seeking to acquire the surface rights of properties currently leased to IVIMA has consulted the DGT. The DGT ruled that this transaction constitutes a supply of services subject to the standard rate of VAT.

In 6 key points

Lifecycle

2018-02-01PublishedPublished 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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