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V2719-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

The usufructuary, not the community of property, is the sole taxable person for VAT on commercial premises rental

A query was raised regarding who is responsible for declaring and paying VAT arising from the lease of commercial premises following the owner's death. The DGT ruled that the status of entrepreneur or professional belongs to the usufructuary, rather than the community of property formed by the bare owners.

In 6 key points

Lifecycle

2021-11-08PublishedPublished 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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