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V3110-21 ·14 December 2021 ·consulta-vinculante Medium impact
Tax

Leasing of housing for social programmes may be VAT exempt if the end user is identified in the contract

A foundation sought clarification on whether leasing buildings for social residential services is exempt from VAT. The DGT ruled that the exemption applies only if the contract specifically designates the natural person who will use the housing and prohibits the lessee from subletting or assigning it.

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2021-12-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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