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V2324-25 ·1 December 2025 ·consulta-vinculante Low impact
Tax

Furniture sold with a property is taxed separately using the general rate

A company renovating and selling furnished homes asks whether the furniture constitutes a subsidiary operation to the property. The DGT responds that furniture is an independent service, except for kitchen, bathroom, or built-in cabinets.

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2025-12-01PublishedPublished 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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