FAQ 4

I am leasing a unit or space to carry out my business, should I be paying any tax for the rent or lease?

The tax for the rent or lease is the liability of the owner of the unit or space; however, this is done by the lessee deducting the tax from his rent. The corresponding tax would be the agreed rent plus VAT minus a percentage that must be paid every three months to the Spanish tax office under the owner’s name.