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V0591-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Renting properties for subletting is VAT liable and allows deduction rectification

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

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2024-04-09PublishedPublished 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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