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V0936-22 ·29 April 2022 ·consulta-vinculante Medium impact
Tax

Leasing of mixed-use property (residential and office) is subject to 21% VAT

A query was raised regarding whether the lease of a property used partially for residential purposes and partially as a psychology clinic is subject to VAT, and whether there is an obligation to withhold Income Tax (IRPF). The Directorate General for Tax (DGT) ruled that non-exclusive residential use triggers VAT liability and that there is an obligation to withhold Income Tax proportional to the portion used for economic activity.

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2022-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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