Skip to content
V2914-15 ·7 October 2015 ·consulta-vinculante Medium impact
Tax

Leasing of housing for socially excluded persons is VAT exempt if no consideration is provided

A non-profit entity has enquired whether the rental of housing for disadvantaged persons is exempt from VAT. The DGT has ruled that the exemption applies if the tenant does not act as a business or professional and there is no consideration for the use of the property.

In 6 key points

How it affects those involved

This ruling clarifies the VAT exemption criteria for non-profit organisations providing housing to vulnerable groups, specifically highlighting the requirement for the absence of consideration and the non-professional status of the tenant.

Lifecycle

2015-10-07PublishedPublished 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