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An association has inquired whether the free transfer of a property and the recovery of Property Tax (IBI) via invoicing are subject to VAT. The DGT has ruled that the free transfer is considered self-consumption of services subject to tax, and that the IBI forms part of the taxable base.
Question raised: Whether the transfer of the real estate and the rebilling of the Property Tax (IBI) installment would be subject to Value Added Tax.
The gratuitous transfer of real estate is considered an operation assimilated to the provision of services for consideration, as it constitutes self-consumption of services. The taxable base of said operation shall include the cost of providing the service and, specifically, the amount of the Property Tax (IBI) rebilled to the transferee.
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