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V2208-24 ·14 October 2024 ·consulta-vinculante Medium impact
Tax

SAREB commercial premises transfer subject to 21% VAT if exemption is waived

An entrepreneur has requested clarification regarding the taxable person and the VAT rate applicable to the acquisition of commercial premises from SAREB. The Directorate General for Taxes (DGT) indicates that the transfer is, in principle, a second exempt supply, but allows for the waiver of said exemption if the purchaser is entitled to VAT deduction.

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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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