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V0674-20 ·3 April 2020 ·consulta-vinculante Medium impact
Tax

Rental of tablets exempt from VAT, but resale may trigger passive investor investment

A cooperative managing a school asks about the taxation of leasing tablets to students and their subsequent resale, as well as VAT deductibility. The DGT responds that the rental of tablets is exempt, but resale may trigger passive investor investment.

In 6 key points

How it affects those involved

The rental of educational tablets to students is VAT-exempt, but resale by the cooperative may trigger passive investor investment rules, affecting tax liability.

Lifecycle

2020-04-03PublishedPublished 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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