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V2502-21 ·6 October 2021 ·consulta-vinculante Medium impact
Tax

Lease of a property for tourism purposes is subject to VAT and does not constitute a permanent establishment if no own personnel is available

A non-resident enquires whether the lease of a property intended for third-party tourism rental is subject to VAT and who the VAT payer is. The DGT determines that the transaction is subject to VAT and that the owner does not have a permanent establishment if no own human and technical resources are available.

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Lifecycle

2021-10-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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