Skip to content
Back to index
V0196-26 30 January 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · segundas entregas de edificaciones

The transfer of a commercial premises following an uninterrupted lease of more than two years is considered a second or subsequent delivery, being subject to but exempt from VAT

The local council inquires whether the sale of a commercial property following the exercise of a purchase option is exempt from VAT. The DGT specifies that the exemption only applies to financial leasing companies with contracts of at least ten years.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

View on PETETE (Hacienda) →

Email
Contact