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V0068-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Intermediation and letting services for tourist apartments may be subject to VAT depending on the nature of the services provided

A tourist apartment intermediation company has requested a ruling regarding the VAT treatment of its services and those of the property owners. The DGT has determined that both intermediation and letting are services related to real estate, and their taxation depends on whether complementary hospitality services are provided.

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2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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