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V0061-16 12 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de vivienda

Leasing of residential property to individuals for direct use is subject to and exempt from VAT

A commercial entity has requested clarification regarding the VAT treatment of residential property leases to individuals. The DGT has determined that the transaction is subject to VAT but exempt, provided the tenant uses the property directly as their residence.

The question raised

Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido del arrendamiento de dicha vivienda.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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