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V1306-14 ·14 May 2014 ·consulta-vinculante Medium impact
Tax

Renunciation of VAT exemption possible if buyer is a taxable party

A company asks whether it can renounce VAT exemption on the sale of a commercial property. The DGT confirms this is possible if the buyer is a taxable party entitled to full deduction.

In 5 key points

How it affects those involved

Taxpayers may renounce VAT exemption when selling commercial property to a taxable buyer entitled to full input tax deduction.

Lifecycle

2014-05-14PublishedPublished 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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