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V0741-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

The lease of a mixed-use property is subject to VAT and utilities are proportionally deductible

A professional inquired whether the rental of a property used as both an office and a residence was subject to VAT and whether utilities could be deducted. The DGT determines that the rental is subject to VAT and that utilities are deductible in proportion to their professional use.

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Lifecycle

2024-04-16PublishedPublished 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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