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V2301-25 ·26 November 2025 ·consulta-vinculante Medium impact
Tax

Sale of a property after a lease with option to buy deemed first supply for VAT

Whether the sale of a property previously leased with an option to buy for seven years is subject to VAT or ITPAJD is queried. The DGT determines that the transaction is subject to VAT, considering it a first supply.

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2025-11-26PublishedPublished 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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