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V0261-25 ·6 March 2025 ·consulta-vinculante Medium impact
Tax

Holiday property rentals with hotel services are VAT taxable and deduction rights preserved

A real estate developer asks whether changing the use of its properties from sale to tourist rental with hotel services affects VAT deduction rights. The DGT responds that such rentals are subject to VAT and that the right to deduction is maintained.

In 6 key points

How it affects those involved

Properties converted to tourist rental with hotel services remain subject to VAT and retain the right to deduct VAT paid.

Lifecycle

2025-03-06PublishedPublished 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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