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V1220-22 ·31 May 2022 ·consulta-vinculante Medium impact
Tax

Partial rental of a property for office is VAT liable and allows partial deduction if it is an investment asset

A professional asks whether they can deduct VAT on purchasing a property to be partially rented to their own company and how those rental incomes will be taxed in IRPF. The DGT responds that the rental is subject to VAT and that rental income is considered income from immovable capital.

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2022-05-31PublishedPublished 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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