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V3297-23 ·26 December 2023 ·consulta-vinculante Medium impact
Tax

El arrendamiento a una empresa intermediaria está sujeto a IVA al 21% y puede generar autoconsumo

Una promotora consulta si el alquiler de apartamentos a una empresa intermediaria (que ofrece servicios hoteleros) está sujeto a IVA. La DGT responde que la operación está sujeta y no exenta, aplicando el tipo general del 21%.

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2023-12-26PublishedPublished 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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