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V0253-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Rental of housing to a co-housing entity subject to VAT if it charges members

A public commercial entity asks whether the grant of use of a co-housing building to a non-profit entity is exempt from VAT. The DGT responds that the initial rental is subject to the standard 21% VAT rate if the tenant carries out an entrepreneurial activity by charging members for use of the properties.

In 6 key points

Lifecycle

2025-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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