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V2279-19 ·3 September 2019 ·consulta-vinculante Medium impact
FISCAL

Property transfer may be subject to VAT by renouncing exemption

A taxpayer who purchased a vacation rental property with passive investor funds and claimed VAT deduction asks whether they must repay the VAT upon sale. The DGT states that the possibility of renouncing exemption for property delivery depends on whether the buyer is entitled to the deduction.

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2019-09-03PublishedPublished 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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