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V0801-26 10 April 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · concesión administrativa

Transfer of a residential concession is subject to VAT at a possible 4% rate

A residential concession holder wishes to transfer the concession to another entity that will rent out the units. The DGT determines that the transaction is subject to VAT and the reduced rate of 4% applies if certain conditions are met.

The question raised

Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a dicha transmisión.

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