Skip to content
V3195-21 ·23 December 2021 ·consulta-vinculante Medium impact
Tax

The lease of land for endowment uses may be subject to VAT if it allows the installation of business activity elements

A city council inquires whether the lease of land for endowment services is exempt from VAT and how to treat the IBI (Property Tax) assumed by the local entity. The DGT determines that the operation is subject to the tax as it may constitute a lease for the installation of business activity elements.

In 6 key points

Lifecycle

2021-12-23PublishedPublished 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