Skip to content
V0311-21 ·19 February 2021 ·consulta-vinculante Medium impact
Tax

Leasing housing to a cooperative for use by supervised residents is subject to 21% VAT

A cooperative managing supervised housing has requested clarification on whether leasing a property to its users is exempt from VAT and whether it must withhold Income Tax (IRPF) from the owner. The Directorate General for Taxes (DGT) has ruled that the lease is subject to VAT as it is considered an onerous sublease, and that the cooperative is required to perform IRPF withholding.

In 6 key points

Lifecycle

2021-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact