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V2952-20 ·30 September 2020 ·consulta-vinculante Medium impact
Tax

Leasing of commercial premises is subject to VAT and requires the issuance of an invoice

A query was raised regarding whether the leasing of commercial premises requires the issuance of an invoice or if a receipt may be issued instead. The DGT ruled that, as it is not a residential lease, the transaction is subject to VAT and the landlord must issue an invoice.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for landlords of commercial properties, confirming that VAT must be applied and formal invoicing is mandatory, distinguishing these transactions from VAT-exempt residential leases.

Lifecycle

2020-09-30PublishedPublished 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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