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V0647-23 ·17 March 2023 ·consulta-vinculante Medium impact
Tax

The usufruct of housing may be exempt from VAT if intended for housing support programs

A company inquired whether the granting of usufruct of housing to public bodies for social purposes was exempt from VAT. The DGT responds that the exemption applies if the usufructuary is an entity managing public housing support programs or if the use is for the housing of an end consumer without intention to sublet.

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2023-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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