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V3440-20 ·27 November 2020 ·consulta-vinculante Medium impact
Tax

IVA on rented properties not deductible if affectation changes to rental sector

A real estate developer asks whether IVA on properties acquired for rehabilitation and resale, but currently rented, is deductible. The DGT responds that actual rental constitutes a change of affectation to a distinct sector, resulting in self-consumption.

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2020-11-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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