Skip to content
V0910-22 ·28 April 2022 ·consulta-vinculante Medium impact
Tax

Consumption by homeowners subject to VAT if use changes from sale to rental

An real estate entity asks whether delivering homes built for sale to its partners, or changing their purpose to rental, has VAT implications. The DGT states that consumption by change of classification is subject to VAT and explains how to regularise deductions.

In 6 key points

Lifecycle

2022-04-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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