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V0008-21 ·4 January 2021 ·consulta-vinculante Medium impact
Tax

Leasing of accommodation with hospitality services is subject to 10% VAT

A taxpayer queried whether the rental of tourist accommodation is subject to VAT and which rate applies. The DGT ruled that if complementary hospitality services are provided, the transaction is no longer exempt and is subject to VAT.

In 6 key points

How it affects those involved

This ruling clarifies that providing additional hotel-like services transforms a VAT-exempt residential lease into a taxable service, requiring the application of the reduced VAT rate.

Lifecycle

2021-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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