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V1514-19 ·24 June 2019 ·consulta-vinculante Medium impact
Tax

Sale of storage rooms after renovation may be subject to VAT or exempt depending on the nature of the works

A query was raised regarding whether the sale of storage rooms constructed within a segregated premises is subject to VAT or to Transfer Tax (ITP) and Stamp Duty (AJD). The DGT explains that VAT liability depends on whether the owner acts as a business entity and whether the works qualify as a renovation, which determines whether it constitutes a first or second supply.

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2019-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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