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V1448-18 30 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · intermediación inmobiliaria

Real estate brokerage services subject to the standard 21% VAT rate

An individual has requested clarification on the VAT rate applicable to real estate brokerage services contracted for the sale and purchase of property. The Directorate-General for Taxes (DGT) has ruled that the standard rate of 21% applies.

The question raised

Applicable tax rate for said services.

The DGT's ruling

Intermediation services in the purchase and sale of a dwelling are subject to VAT provided that the intermediary acts as an entrepreneur or professional. As they are not provided for in Article 91 of Law 37/1992, the general tax rate of 21% applies to them.

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