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V0849-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

Leasing of commercial premises by a community of property is subject to VAT

A community of property consisting of three siblings requested a ruling on whether the leasing of a premises is subject to VAT and if they can collect payments into a joint account. The DGT ruled that the leasing of commercial premises is subject to the tax and that the community is the taxable person.

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2023-04-12PublishedPublished 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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