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V1360-16 ·1 April 2016 ·consulta-vinculante Medium impact
Tax

Renunciation of VAT exemption possible in commercial property transfer

The consultant asks whether they can renounce VAT exemption when purchasing a commercial property for a café. The DGT responds that this is possible if the buyer is a VAT taxpayer entitled to deductions and all communication and documentation requirements are met.

In 6 key points

Lifecycle

2016-04-01PublishedPublished 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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