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V2943-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

The rental of a premises for warehouse use is subject to VAT at 21% and does not generate IRPF withholding if the lessee is a natural person without economic activity

A property owner inquires whether the rental of a ground floor premises intended for furniture storage is subject to VAT and how it affects IRPF. The DGT determines that the transaction is subject to VAT at the general rate as it is not a dwelling and that the lessee is not required to perform IRPF withholding as they are a non-professional natural person.

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2018-11-14PublishedPublished 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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