Skip to content
Back to index
V1587-18 8 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario o profesional

No VAT entrepreneur or professional status for residential rehabilitation intended for personal use

An individual queried whether they acquire entrepreneur status when rehabilitating a property for their own use. The DGT ruled that they do not, as entrepreneur status is linked to the intention of selling, leasing, or transferring the property.

The question raised

Cuestión planteada 1. Si la consultante adquiere la condición de empresaria o profesional por realizar obras de rehabilitación en su vivienda.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact