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V0600-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Residential leasing is exempt from VAT if the tenant is an individual using it as a residence

An individual has requested clarification regarding the taxation of property rentals through online platforms. The DGT clarifies that leasing is exempt from VAT if the property is used as a residence and the tenant is an individual; however, it is subject to the standard rate if the tenant is a company.

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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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