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V0293-20 ·7 February 2020 ·consulta-vinculante Medium impact
Tax

The tenant is the VAT payer if the owner has no permanent establishment in Spain

A non-resident individual renting property in Spain asks who is liable for VAT and whether they can claim it. The DGT states that if the owner has no human or technical resources in Spain, the tenant will be the VAT payer by virtue of the 'passive investment' rule.

In 6 key points

Lifecycle

2020-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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