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V1745-19 ·9 July 2019 ·consulta-vinculante Medium impact
Tax

The Property Tax (IBI) included in the sale price of a property forms part of the VAT taxable base

A company inquired whether the Property Tax (IBI) included in the sale price of a property must be integrated into the VAT taxable base. The DGT responds that said tax constitutes an effective credit in favor of the seller and, therefore, must be taxed at the VAT rate applicable to the supply.

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2019-07-09PublishedPublished 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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