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V0554-25 ·31 March 2025 ·consulta-vinculante Low impact
Tax

Management of furniture and land delivery considered accessory services of the main building

A company asks about VAT treatment in purchasing a student residence, including furniture management and land delivery. The DGT determines that furniture management and land delivery are accessory services of the main building and that the passive party's investment applies due to mortgage debt retention.

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2025-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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