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V0397-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Purchase option in rental contract taxed at 21% VAT and not included in IRPF rental deduction

A company asks about VAT treatment in a rental agreement with a purchase option and the applicability of the IRPF rental deduction. The DGT states that the purchase option constitutes a service at 21% VAT and that payments for this option are not part of the rental deduction base.

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Lifecycle

2015-02-02PublishedPublished 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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