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V0419-18 19 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entidad de carácter social

VAT deductibility in residential construction depends on direct or rental operation

A cooperative asks about VAT deductibility in building residential facilities for the elderly and the applicable tax rate for its services. The DGT clarifies that deductibility depends on whether the resulting activity is subject and non-exempt or exempt.

The question raised

Question raised 1.- Deductibility of Value Added Tax amounts incurred in construction based on whether the operation of the residence is leased to a third party or whether the services are provided directly by the cooperative itself.

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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