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V0019-24 ·13 February 2024 ·consulta-vinculante Medium impact
Tax

Self-managed residential leasing is subject to VAT and does not qualify for the subletting exemption

An entity manages the rental of rooms in properties owned by others by charging tenants directly. The DGT has ruled that if the entity acts in its own name, the lease from the owner to the manager is subject to VAT and does not benefit from the residential exemption.

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Lifecycle

2024-02-13PublishedPublished 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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