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V4116-15 ·21 December 2015 ·consulta-vinculante Medium impact
Tax

Renunciation of VAT exemption possible in business property transfers

A company asks whether it can renounce the VAT exemption when purchasing a commercial property from a married couple in a community of property. The DGT confirms that the transfer is subject to VAT and that the buyer may request renunciation of the exemption to apply the taxpayer's investment.

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2015-12-21PublishedPublished 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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