Skip to content
V2870-17 ·7 November 2017 ·consulta-vinculante Medium impact
Tax

Landlords must include taxable base and VAT on invoices, but not IRPF withholding

A company has requested clarification on whether VAT and IRPF withholding must be included in invoices for the rental of an industrial warehouse. The DGT has ruled that the landlord is a taxable person for VAT purposes and must itemise the taxable base and the VAT amount, but is under no obligation to mention IRPF withholding.

In 6 key points

How it affects those involved

This ruling clarifies invoicing requirements for commercial property rentals, confirming that while VAT must be explicitly detailed, IRPF withholding is not a mandatory component of the landlord's invoice.

Lifecycle

2017-11-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact