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V1760-25 30 September 2025 · SG de Impuestos sobre el Consumo Analysis pending
IVA · empresario o profesional

The lease of a property not used for development activity may be subject to VAT

A real estate promoter asks whether renting property not linked to their promotion activities qualifies them as a business operator and whether such rental is subject to VAT. The DGT responds that the consultant is a business operator for both activities and that the rental is subject to tax.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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