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V0636-26 19 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Payment of rehabilitation costs assumed by hotel buyer subject to VAT

A hotel owner agreed to reimburse rental costs to its tenant. Upon selling the hotel, the new owner will pay this amount to the tenant on behalf of the seller. The DGT determines that this payment constitutes part of the consideration for the transfer and is subject to VAT.

The question raised

Whether the payment of said amount to be made by the acquiring entity of the hotel to the lessee will be subject to Value Added Tax.

The DGT's ruling

The tax base in the transfer of the hotel must include the amount of the debts assumed by the acquirer that must be satisfied to the lessee on behalf of the consulting entity. This amount is considered part of the total consideration of the transaction subject to tax.

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