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V2510-20 ·23 July 2020 ·consulta-vinculante Medium impact
Tax

Leasing of professional offices is subject to VAT and may require registration in the Business Census

A professional inquired about the obligation to register in the Business Census after closing her psychology practice and how to declare the exemption from withholdings. The DGT clarifies that renting offices for professional use is not exempt from VAT and that registration in the census depends on whether the individual holds the status of entrepreneur or professional.

In 6 key points

Lifecycle

2020-07-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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