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V0579-24 9 April 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · primera entrega

Furniture sold alongside a property shall be taxed at 21% VAT

A consultant wishes to purchase a show home and the furniture it contains. The DGT determines that the property is a first supply subject to VAT, but the furniture must be taxed at the standard rate.

The question raised

Liability and applicable tax rate for the acquisition of furniture included in the property for Value Added Tax purposes.

The DGT's ruling

The supply of furniture that optionally equips a property shall be taxed at the standard rate of 21% VAT, even if carried out jointly with the supply of the property. The property, being a first supply by the developer and having not been used for more than two years, is subject to and not exempt from VAT.

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