Skip to content
V1433-19 ·14 June 2019 ·consulta-vinculante Medium impact
Tax

Tax treatment of residential property leases: Income Tax and VAT exemption

A property owner seeks clarification on the taxation of an apartment currently used for leisure and hospitality that she intends to lease as a primary residence. The Directorate General for Taxes (DGT) rules that, if used for residential purposes, it is taxed under Personal Income Tax (IRPF) as income from real estate capital and is exempt from VAT.

In 6 key points

Lifecycle

2019-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact