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V0884-21 ·14 April 2021 ·consulta-vinculante Medium impact
Tax

Creation of an easement for elevator installation is subject to VAT, IBI, and Income Tax

A commercial premises owner grants square footage for the installation of a communal elevator in exchange for being exempt from installation costs. The DGT has determined that this operation constitutes a provision of services subject to VAT, triggers the taxable event for the municipal tax on increased property value, and is taxable under Personal Income Tax.

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2021-04-14PublishedPublished 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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