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A company acting as an intermediary for holiday home rentals that also provides cleaning services has queried whether these operations are exempt from VAT. The DGT has ruled that the rental is exempt provided that complementary hospitality services, such as periodic cleaning during the stay, are not included.
This ruling clarifies the distinction between residential holiday rentals and hospitality services, affecting how intermediaries and property owners must structure their service offerings and VAT compliance.
The tax team reviews your specific situation.
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