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V2416-22 ·22 November 2022 ·consulta-vinculante Medium impact
Tax

The transfer of a premises with assets and works is subject to VAT and may be exempt depending on the type of delivery

A storage unit lessor inquires about the taxation regarding the sale of their premises and the associated assets/works. The DGT determines that the operation does not constitute an autonomous economic unit, and is therefore subject to VAT, which may be exempt if it constitutes a second delivery of a building.

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Lifecycle

2022-11-22PublishedPublished 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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