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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer has inquired whether the tourist rental of a property should be subject to VAT or to Transfer Tax (ITP) and Stamp Duty (AJD). The DGT rules that if no complementary hospitality services are provided and the purpose is residential, the transaction is exempt from VAT.
This clarification provides legal certainty for property owners regarding the tax regime applicable to short-term rentals, distinguishing between residential leases and commercial hospitality services.
The tax team reviews your specific situation.
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