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V0451-22 ·9 March 2022 ·consulta-vinculante Medium impact
Tax

Accommodation and catering services in leisure residences are subject to VAT

A query was raised regarding whether accommodation and catering services provided by a regional administration in leisure residences are subject to VAT or exempt due to social assistance. The DGT has determined that these services are subject to tax and do not qualify for the exemption.

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2022-03-09PublishedPublished 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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