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V0427-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Assignment of a rental contract not subject to VAT if not part of business activity

A natural person assigns a commercial rental contract with no business activity in exchange for money. The DGT states that the transaction is not subject to VAT if not part of an entrepreneurial activity, but it generates a capital gain for personal income tax purposes.

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2026-02-27PublishedPublished 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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