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V5460-26 ·11 August 2026 ·consulta-vinculante Medium impact
Tax

Leasing of commercial premises is subject to VAT at the standard rate of 21%

An individual inquired whether leasing premises to a professional is subject to VAT. The DGT ruled that the leasing activity classifies the individual as a business person, making the transaction subject to VAT at 21%.

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2026-08-11PublishedPublished 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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