Skip to content
Back to index
V1133-16 21 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · administración de fincas

Property management services are subject to VAT and considered continuous supply operations

A garage space owner requested clarification regarding the correct invoicing of property manager fees and expenses. The DGT has determined that property management is an activity subject to VAT and constitutes a continuous supply of services.

The question raised

Correction of the billing carried out by the estate manager.

The DGT's ruling

The provision of estate management services is an activity subject to VAT. As it is a continuous supply operation, the applicable tax rate is the one in force at the time when the portion of the price corresponding to each period becomes due. In this case, the rate of 21 percent applies if the exigibility occurs after the entry into force of said rate.

Book your free first meeting