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V0170-22 ·3 February 2022 ·consulta-vinculante Medium impact
Tax

Residential leasing is exempt from VAT if hospitality services are provided by a third party

A company has enquired whether renting accommodation with additional cleaning or chauffeur services is subject to VAT. The DGT has ruled that residential leasing is exempt, unless the landlord provides services characteristic of the hotel industry; if these services are provided by a third party directly to the client, the rental remains exempt.

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2022-02-03PublishedPublished 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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