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V0845-22 ·20 April 2022 ·consulta-vinculante Medium impact
Tax

Leasing of property for third-party tourist exploitation is subject to 21% VAT

An individual leases a property to their son for use as a tourist rental. The DGT has ruled that the lease is subject to 21% VAT because the intended use is not residential, and for the owner, it constitutes income from real estate capital.

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2022-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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