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V4440-16 ·17 October 2016 ·consulta-vinculante Medium impact
Tax

Self-consumption due to change of use from property development to residential leasing is subject to VAT

A property developer has requested clarification regarding the VAT treatment when allocating housing stock to leasing and the application of the special Corporate Tax regime through a demerger. The DGT has determined that the self-consumption operation is taxable and analyses the conditions for the leasing regime.

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2016-10-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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