Tag: VAT
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 […]
The DGT stresses the concept of autonomous economic unit in relation to indirect taxation in the hotel sector
03/11/2025
Indirect taxation on the acquisition of hotels in Spain is in a state of considerable legal uncertainty, despite the numerous binding rulings of the Directorate General of Taxes (DGT) which reiterate a solid and long-standing criterion. The core issue of this debated matter lies in determining when the transfer of a hotel property is subject […]