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V1133-16 ·21 March 2016 ·consulta-vinculante Medium impact
Tax

Property management services are subject to VAT and considered continuous supply operations

A garage space owner requested clarification regarding the correct invoicing of property manager fees and expenses. The DGT has determined that property management is an activity subject to VAT and constitutes a continuous supply of services.

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2016-03-21PublishedPublished 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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