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V2212-21 ·1 August 2021 ·consulta-vinculante Medium impact
Tax

Payment of past rents is not subject to VAT and the transfer of premises may be exempt

A company sought clarification on whether the cash payment of rents from two previous years was subject to VAT or constituted a financial transaction. The DGT has determined that the delivery of money is not subject to the tax and examines the potential exemption regarding the transfer of the premises.

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2021-08-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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