Skip to content
V0590-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Renting properties for third-party subletting is VAT subject and allows deduction rectification

A company asked whether changing the use of properties (from direct rental to third-party subletting) allowed rectification of VAT deductions. The DGT responds that subletting is a VAT-taxed activity and that the foreseeable change in use occurs upon signing contracts with subletting entities.

In 6 key points

Lifecycle

2024-04-09PublishedPublished 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