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V0396-26 26 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cesión de uso

Use of spaces in a business incubator is subject to 21% VAT

A Chamber of Commerce asks whether the granting of space in its business incubator in exchange for a monthly fee is subject to VAT. The DGT responds that the transaction constitutes a chargeable service under the general VAT rate.

The question raised

Subjectivity to Value Added Tax regarding the assignment of use of the space subject to this consultation.

The DGT's ruling

The assignment of use of a space for professional use through the payment of a monthly fee is considered a provision of services for consideration. This operation is subject to and not exempt from VAT at the general rate of 21 percent. The taxable base shall be the total amount of the agreed consideration, i.e., the monthly fee.

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