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V0725-17 21 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

The 4% VAT rate requires leasing entity status to be met at the time of accrual

A company has enquired whether it can rectify VAT to apply the reduced 4% rate after obtaining status as a residential leasing entity following the accrual of the transaction. The DGT ruled that the applicable tax rate is the one in force at the time the transaction accrues.

The question raised

Cuestión planteada Se solicita, en particular, si procede rectificación cuando la adquirente obtuvo la condición de entidad dedicada al arrendamiento de viviendas con posterioridad al devengo.

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