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V0127-20 21 January 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Property tax passed on to the tenant must be included in the VAT taxable amount for the lease

A company requested clarification on whether the Property Tax (IBI) amount included by the landlord in the rent invoice is subject to VAT. The DGT ruled that this tax forms part of the taxable amount provided it is passed on to the tenant.

The question raised

Cuestión planteada Inclusión o no del importe correspondiente al Impuesto sobre Bienes Inmuebles en la base imponible del Impuesto sobre el Valor Añadido devengado por el arrendamiento.

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