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V2645-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

IVA due on rehabilitation works in rental agreements due annually on 31 December

A rental company asks when IVA should be accrued on rehabilitation works carried out by the tenant as part of rent payment. The DGT states that the accrual of such in-kind consideration occurs on 31 December each year, proportionally.

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2025-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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