Skip to content
V2308-22 ·2 November 2022 ·consulta-vinculante Medium impact
Tax

Re-invoicing of IBI may be subject to VAT if part of a single transaction; local councils are not required to refund the tax

A foundation has enquired whether the proportional re-invoicing of IBI (Property Tax) by a seller is subject to VAT and whether the local council must refund the proportional amount. The DGT ruled that VAT liability depends on whether the expense constitutes a disbursement or an ancillary supply, and that the local council is not required to issue a refund because the taxpayer is the owner at the time the tax accrues.

In 6 key points

Lifecycle

2022-11-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact