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V2324-25 1 December 2025 · SG de Impuestos sobre el Consumo Analysis pending
IVA · prestación accesoria

Furniture sold with a property is taxed separately using the general rate

A company renovating and selling furnished homes asks whether the furniture constitutes a subsidiary operation to the property. The DGT responds that furniture is an independent service, except for kitchen, bathroom, or built-in cabinets.

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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