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V0394-22 ·28 February 2022 ·consulta-vinculante Medium impact
Tax

No obligation to issue invoices to private tenants if the lease is exempt from VAT

The applicant asks whether they must issue invoices to tenants of a property used for rental without hotel services. The DGT rules that if the lease is for residential purposes and is exempt from VAT, there is no obligation to invoice private individuals unless they specifically request it.

In 6 key points

How it affects those involved

This ruling clarifies the administrative burden for residential landlords, confirming that VAT-exempt residential leases do not require mandatory invoicing to private tenants, provided no hotel-like services are included.

Lifecycle

2022-02-28PublishedPublished 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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