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V4618-16 ·31 October 2016 ·consulta-vinculante Medium impact
Tax

Leasing of residential properties for subsequent subletting is subject to VAT

A developer has enquired whether the rental of dwellings, garages, and storage rooms to a person who will subsequently sublet them is exempt from VAT. The DGT has ruled that, as there is a subsequent transfer for business exploitation, the transaction is subject to tax.

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2016-10-31PublishedPublished 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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