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V2610-22 22 December 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Reduced 4% VAT rate applicable for property contributions to rental subsidiaries under specific conditions

An real estate company queries the applicable VAT rate when contributing properties to new subsidiaries for rental purposes. The DGT confirms the 4% reduced rate may apply if certain conditions on intent and special rental regime are met.

The question raised

Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a las referidas aportaciones de viviendas.

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