Skip to content
V2561-18 ·19 September 2018 ·consulta-vinculante Medium impact
Tax

Compensation for early termination of a commercial lease is subject to VAT

A query was raised regarding whether compensation paid for the early termination of a commercial lease agreement is subject to VAT. The DGT ruled that such compensation constitutes consideration for the service of restoring possession of the property.

In 6 key points

Lifecycle

2018-09-19PublishedPublished 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