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V1526-20 ·21 May 2020 ·consulta-vinculante Medium impact
Tax

Rental of property to a society used for tourism is subject to VAT

A Belgian resident asks whether the rental of a property in Málaga to a society that subsequently uses it for tourism purposes is subject to VAT and whether she has a permanent establishment in Spain. The DGT responds that the transaction is subject to VAT and that a permanent establishment depends on having human and technical resources in Spain.

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Lifecycle

2020-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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