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V1808-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

Transfer of storage rooms subject to VAT if works qualify as renovation

A company has enquired whether the sale of storage rooms following the renovation of a commercial premises is exempt from VAT and if the tax on the works can be deducted. The DGT explains that taxation depends on whether the works meet the qualitative and quantitative requirements for renovation.

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2021-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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