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V2569-21 ·21 October 2021 ·consulta-vinculante Medium impact
Tax

VAT applies to the first delivery of housing following lease without option to purchase

A real estate developer has requested a ruling regarding the taxation of properties which, due to the impossibility of selling them, are being leased without an option to purchase. The DGT is analysing whether self-consumption occurs and how the subsequent sale to the tenants will be taxed.

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2021-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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