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V0081-16 ·13 January 2016 ·consulta-vinculante Medium impact
Tax

Residential leases with complementary hospitality services are subject to VAT

A foundation enquired whether the rental of housing for the elderly, including residential, cleaning, and security services, was exempt from VAT. The DGT ruled that neither the social assistance exemption nor the residential lease exemption applies due to the nature of the services provided.

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2016-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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