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V1943-14 17 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servidumbre

Establishment of an easement for elevator installation is subject to 21% VAT

A company has requested clarification on whether establishing an easement over part of its premises, to allow a community to install an elevator, is subject to VAT. The DGT has ruled that the transaction constitutes a taxable supply of services and is not exempt.

The question raised

Liability to Tax of the aforementioned operation.

The DGT's ruling

The establishment of an easement is a provision of services subject to VAT. As it is not included in the exemptions of articles 20.1.23º letters a) and b) of Law 37/1992, the operation must be taxed at the general rate of 21 percent.

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