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V1221-22 ·31 May 2022 ·consulta-vinculante Medium impact
Tax

Classification of residential or non-residential leases depends on the primary use of the property

A query was raised regarding whether the rental of a commercial premises used as a residence should be taxed as a residential or non-residential lease. The DGT indicates that the classification depends on whether the primary purpose is to satisfy the tenant's permanent housing needs.

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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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