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V2817-14 ·20 October 2014 ·consulta-vinculante Medium impact
Tax

Possibility of being VAT liable and deducting VAT when purchasing a property for rental

A taxpayer asks whether, upon buying a property to rent it out, they can become VAT liable and deduct the VAT paid. The DGT responds that this is possible if the seller renounces the exemption for second deliveries of buildings and the buyer proves their intention to carry out a commercial activity.

In 6 key points

Lifecycle

2014-10-20PublishedPublished 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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