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V1391-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Leasing residential property to a foundation for free use by immigrants may be VAT exempt

A property owner inquired whether leasing a home to a foundation, which will then provide it free of charge to immigrants, is exempt from VAT and whether an invoice must be issued. The DGT ruled that the transaction is exempt and there is no obligation to issue an invoice unless requested by the lessee.

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2022-06-14PublishedPublished 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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