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V2663-21 ·4 November 2021 ·consulta-vinculante Medium impact
Tax

Granting a surface right option is subject to VAT as a supply of services

The taxpayer asks whether they must file VAT returns and register for the IAE (Economic Activities Tax) due to a surface right option contract and a mediation contract. The DGT rules that granting a surface right option constitutes a supply of services subject to VAT and that, by carrying out this activity, the individual acquires the status of a taxable person.

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2021-11-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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