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V3321-17 28 December 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Real estate asset divestment service deemed a single supply subject to VAT

A real estate manager has queried whether the commission for asset divestment at the end of a management contract is an exempt transaction. The DGT has determined that it constitutes a single supply of management and advisory services subject to VAT, and further analyses the deductibility for the holding company.

The question raised

Cuestión planteada Exención de la comisión al finalizar el contrato en el caso de que el propietario de los inmuebles decida la venta de los mismos.

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