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V2367-17 ·18 September 2017 ·consulta-vinculante Medium impact
Tax

Leasing residential property to a local council for free transfer to relocated persons may be exempt from VAT

A local council leases a residential property to provide it free of charge to relocated individuals. The DGT examines whether income tax withholding applies and whether the transaction is subject to VAT.

In 6 key points

Lifecycle

2017-09-18PublishedPublished 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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