Skip to content
V1909-14 ·15 July 2014 ·consulta-vinculante Medium impact
Tax

Changing property use from professional activity to leasing does not trigger VAT regularisation or Income Tax gains

A lawyer inquired whether repurposing a professional office for lease to a commercial company carries tax implications. The DGT ruled that no VAT regularisation is required as there is no change in sector or use of the capital asset, and that the change in use does not constitute a capital gain for Income Tax purposes.

In 6 key points

Lifecycle

2014-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact