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V2139-25 ·12 November 2025 ·consulta-vinculante Low impact
Tax

Rental with purchase option taxed at 21% VAT (as service) and delivery at 10%

The consultant wishes to sublet properties via rental agreements with purchase options, where rent is deducted from the final price. The DGT responds that rental for subletting is subject to general VAT rate and delivery is subject to reduced VAT rate.

In 6 key points

Lifecycle

2025-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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