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V1361-21 ·12 May 2021 ·consulta-vinculante Medium impact
Tax

Rental taxable base depends on relationship and market value

A landowner in a joint ownership arrangement renting to a company in which she is a shareholder asks about the VAT taxable base. The DGT explains that a community of property may be the liable party, and if there is a relationship, the taxable base will be the market value under certain conditions.

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2021-05-12PublishedPublished 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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