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V0143-14 23 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario

Transfer of decommissioned tourist accommodation units by a consortium is subject to VAT

A consortium in the Balearic Islands has requested clarification on whether the sale of decommissioned tourist accommodation units to third parties is subject to VAT. The Directorate General for Taxes (DGT) has ruled that the activity constitutes a taxable transaction, as it is carried out through the organisation of own means and in exchange for consideration.

The question raised

Taxation under Value Added Tax regarding the transfer by the consulting Consortium of decommissioned tourist accommodations.

The DGT's ruling

The consortium holds the status of a taxable person when it organizes personal and material resources to carry out a business activity, assuming the risk and uncertainty. The transfer of tourist accommodations in exchange for a price constitutes an operation subject to VAT, without the non-applicability rule being applicable as it is carried out for consideration. This criterion extends to the regularization of irregular tourist accommodations through the acquisition of accommodations from the taxpayer.

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