Author: Alberto García Suau
The purchase of real estate property for hotel use is subject to VAT
11/04/2025
The High Court of Justice of the Balearic Islands confirms the doctrine of the DGT and the TEAC, according to which, when the transfer concerns only the property itself, without including the organizational structure required to operate the business, the transaction is subject to VAT and not to Property Transfer Tax. The indirect taxation applicable […]