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V2148-24 ·9 October 2024 ·consulta-vinculante Medium impact
Tax

Free property leases are subject to VAT if the lessor is considered a business entity

A public law entity has enquired whether property leases carried out without consideration are subject to VAT. The DGT has ruled that, as the entity also carries out onerous leases, it qualifies as a business entity and the free transfers are considered self-consumption subject to tax.

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2024-10-09PublishedPublished 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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