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V2933-21 ·19 November 2021 ·consulta-vinculante Medium impact
Tax

Reclassifying properties from sale to lease constitutes self-supply subject to VAT

A real estate developer inquired whether allocating newly built properties intended for sale to a special leasing regime constitutes self-supply. The DGT ruled that self-supply does occur due to a change in the differentiated sector and details the taxable base and applicable rate.

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2021-11-19PublishedPublished 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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