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V0910-22 28 April 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · autoconsumo de bienes

Consumption by homeowners subject to VAT if use changes from sale to rental

An real estate entity asks whether delivering homes built for sale to its partners, or changing their purpose to rental, has VAT implications. The DGT states that consumption by change of classification is subject to VAT and explains how to regularise deductions.

The question raised

Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de ambas opciones y, en su caso, base imponible del Impuesto.

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