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V1296-26 ·27 May 2026 ·consulta-vinculante Medium impact
Tax

Lease of research complex subject to VAT; construction charges deductible under conditions

A foundation building a research centre to lease it to a new entity seeks to know whether the lease is subject to VAT and whether construction charges can be deducted. The DGT confirms that the lease constitutes a service supply subject to VAT and that construction charges are deductible if the conditions of business activity are met.

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2026-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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