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V2674-21 ·5 November 2021 ·consulta-vinculante Medium impact
Tax

IVS charges not deductible for exempt rental property construction

A physical person plans to build a building for rental. The DGT determines that the taxpayer is an IVA entrepreneur who must apply the passive investment to the works, but cannot deduct the construction IVA because rental of housing is exempt.

In 6 key points

Lifecycle

2021-11-05PublishedPublished 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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