Skip to content
V2510-15 ·5 August 2015 ·consulta-vinculante Medium impact
Tax

Leasing of a service station and initial contribution are subject to VAT and treated as income from movable capital for Income Tax

A community of property has requested a ruling regarding the taxation of a lease for petrol station facilities that includes an initial contribution for construction. The DGT has determined that the transaction is subject to VAT at 21% and that, for Income Tax purposes, the income is classified as income from movable capital.

In 6 key points

Lifecycle

2015-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact