- Conflict No. 15 regarding Value Added Tax
- Exempt activities and artificial inclusion of a purchase option in a property lease contract
- Leasing of a property to a natural person by a development company under its control
- Report of the Advisory Commission on conflict in the application of the tax rule for “COMPANY C”
- Conflict arises from the inclusion of a purchase option in a housing lease contract by the promoter, “SOCIEDAD C”, for the deduction of fees incurred in construction and maintenance
- Inclusion of the purchase option makes the contract subject to tax and enables deduction of fees for goods and services for the home
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
