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V1932-18 ·29 June 2018 ·consulta-vinculante Medium impact
Tax

Leasing of housing for social programmes may be VAT exempt if the entity acts as the end consumer

A foundation has enquired whether the leasing of premises to assist people at risk of social exclusion is subject to VAT. The DGT has ruled that if the foundation acts as the end consumer or carries out free transfers, the leasing of housing will be exempt.

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2018-06-29PublishedPublished 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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