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V5460-26 11 August 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de bienes

Leasing of commercial premises is subject to VAT at the standard rate of 21%

An individual inquired whether leasing premises to a professional is subject to VAT. The DGT ruled that the leasing activity classifies the individual as a business person, making the transaction subject to VAT at 21%.

The question raised

For the purposes of Value Added Tax, the taxation of the transaction is questioned

The DGT's ruling

The leasing of a premises constitutes a provision of services subject to VAT at the general rate of 21%. The person leasing the premises acquires the status of entrepreneur through the exploitation of an asset for the purpose of obtaining continuous income. The accrual occurs at the moment each part of the agreed price becomes due.

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