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V1656-20 ·28 May 2020 ·consulta-vinculante Medium impact
Tax

IBI repercutido to landlord forms part of VAT base in retail lease

The DGT confirms that when the tenant pays IBI to the landlord, this amount constitutes part of the VAT taxable base.

In 6 key points

How it affects those involved

The VAT base in retail leases includes the IBI paid by tenants to landlords.

Lifecycle

2020-05-28PublishedPublished 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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