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V1388-18 ·28 May 2018 ·consulta-vinculante Medium impact
Tax

Residential leasing to businesses may be VAT exempt if the end user is designated in the contract

A non-profit cooperative has enquired whether property leases intended to provide housing for people at risk of social exclusion are exempt from VAT. The Directorate General for Taxes (DGT) is examining whether the entity acts as a manager of public programmes and whether the lease qualifies for exemption based on the type of tenant.

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2018-05-28PublishedPublished 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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