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V2375-23 ·5 September 2023 ·consulta-vinculante Medium impact
Tax

VAT must continue to be charged on leases even if eviction proceedings are underway

A commercial property owner inquired whether VAT should still be invoiced on unpaid rents during an eviction process. The DGT ruled that invoicing and tax reporting must continue unless the contract is formally cancelled or amended.

In 6 key points

How it affects those involved

Landlords must maintain VAT invoicing for unpaid rents during legal disputes to avoid tax non-compliance, unless the lease agreement is formally terminated.

Lifecycle

2023-09-05PublishedPublished 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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