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V1337-25 ·16 July 2025 ·consulta-vinculante Low impact
Tax

Analysis of VAT liability in leases with grace periods and works

The DGT clarifies that if works are the consideration for the grace period, the lease is onerous; otherwise, there may be self-consumption.

In 6 key points

How it affects those involved

Determines whether a lease constitutes an onerous agreement or allows self-consumption of services or goods.

Lifecycle

2025-07-16PublishedPublished 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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