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V1143-21 ·28 April 2021 ·consulta-vinculante Medium impact
Tax

Leasing part of a property for professional use is subject to VAT

A property owner inquired whether the partial leasing of a property, by dividing rooms for residential and professional use, is exempt from VAT. The DGT ruled that only the portion used exclusively for residential purposes is exempt.

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2021-04-28PublishedPublished 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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