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V0691-20 ·3 April 2020 ·consulta-vinculante Medium impact
Tax

Residential leasing may be VAT exempt, but intermediation could trigger the reverse charge mechanism

A resident of Germany rents a property in Spain through an online platform not established in Spain. The DGT analyses the taxation of the rent and the intermediation commission, as well as registration and declaration obligations.

In 6 key points

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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