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V1405-22 ·15 June 2022 ·consulta-vinculante Medium impact
Tax

The lease of a property for residential accommodation shall be subject to and not exempt from VAT if the association receives consideration from the City Council

A non-profit association asks whether the lease of a building to provide free accommodation to people at risk of social exclusion is exempt from VAT. The DGT responds that, as money is received from the City Council for said project, the activity is onerous and the lease is subject to and not exempt.

In 6 key points

Lifecycle

2022-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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