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V3744-16 ·7 September 2016 ·consulta-vinculante Medium impact
Tax

Sellers under the equivalence surcharge regime do not charge VAT if they waive the exemption on property transfers

A trader under the equivalence surcharge regime seeks guidance on how to settle the sale of a premises used as a warehouse. The DGT clarifies that if the trader waives the exemption for property transfers, the purchaser becomes the taxable person through the reverse charge mechanism.

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2016-09-07PublishedPublished 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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