Skip to content
V0899-23 ·18 April 2023 ·consulta-vinculante Low impact
FISCAL

La cesión de uso de un local comercial a cambio de un canon está sujeta a IVA y su base imponible puede verse afectada por la vinculación

Lifecycle

2023-04-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact