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V0419-23 ·24 February 2023 ·consulta-vinculante Medium impact
Tax

Sale of storage units following renovation may be subject to VAT or exempt depending on whether works qualify as rehabilitation

A real estate company has requested clarification on whether the sale of storage units created following the renovation of a commercial premises is subject to VAT or exempt. The DGT indicates that taxation depends on whether the works meet the legal requirements to be classified as rehabilitation.

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2023-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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