- IVA relates to investment goods and lease-back operations
- Lease-back operations are considered a single financial transaction when the lessee retains possession solely for financing purposes
- These operations are not classified as goods delivery
- This reaffirms the criteria from RG 00-05932-2021 dated November 22, 2023
- References the Spanish VAT law Ley 37/1992
Source: serviciostelematicosext.hacienda.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.
