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V3439-20 ·27 November 2020 ·consulta-vinculante Medium impact
Tax

Non-resident lessor may waive exemption for warehouse and become liable under the reverse charge mechanism

A German company intends to purchase a warehouse in Spain to lease it to another Spanish company. The DGT examines whether the German company is a taxable person, how to request VAT refunds, and which invoicing regulations apply.

In 6 key points

How it affects those involved

This ruling clarifies the tax status of non-resident lessors and the applicability of the reverse charge mechanism in real estate leasing transactions within Spain.

Lifecycle

2020-11-27PublishedPublished 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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