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V2191-24 ·14 October 2024 ·consulta-vinculante Medium impact
Tax

Leasing of housing and provision of assistance services to cooperative members is subject to IAE

A cooperative has requested clarification on whether the activity of leasing housing and providing services to its members is subject to the Economic Activities Tax (IAE) and which headings apply. The Directorate General for Taxes (DGT) has ruled that the management of services and the rental of housing are taxable, whereas the development of buildings for own use is not.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for cooperatives providing housing and services, distinguishing between taxable service management/rentals and non-taxable property development for internal use.

Lifecycle

2024-10-14PublishedPublished 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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