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V0755-25 ·28 April 2025 ·consulta-vinculante Low impact
Tax

Carrying out renovation works with the intention of sale or rental may confer the status of entrepreneur

The DGT states that if the works are for rehabilitation and there is an intention to sell or rent, the condition of entrepreneur or professional is acquired.

In 6 key points

How it affects those involved

The intention to sell or rent property through rehabilitation works triggers the entrepreneur status for VAT purposes.

Lifecycle

2025-04-28PublishedPublished 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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