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V0720-21 ·26 March 2021 ·consulta-vinculante Medium impact
Tax

Leasing of housing for social inclusion programmes may be VAT exempt if the entity manages public housing support programmes

A foundation sought clarification on whether leasing properties for subsequent transfer to individuals with mental health disorders was VAT exempt. The DGT ruled that if the entity is considered a manager of public housing support programmes, the leasing of buildings intended for housing within such programmes is exempt under the VAT Act.

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2021-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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