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V2430-24 ·3 December 2024 ·consulta-vinculante Medium impact
Tax

Purchase of residential property by a diplomat for personal use is not exempt from VAT or ITPAJD

A UN diplomat has enquired whether the purchase of a property (either new or second-hand) is exempt from VAT or ITPAJD. The DGT has ruled that the diplomatic regime exemption does not apply if the acquisition is for personal use rather than for the State or the Organisation.

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2024-12-03PublishedPublished 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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