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V0489-17 ·23 February 2017 ·consulta-vinculante Medium impact
Tax

Holiday rentals with cleaning and maintenance services may be subject to or exempt from VAT

A query was raised regarding whether holiday home rentals including cleaning, linen changes, and technical assistance should be subject to VAT, and whether the tourist stay tax should be included in the taxable base. The DGT ruled that the operation is exempt from VAT and that the regional tax must be included in the taxable base of the state tax.

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2017-02-23PublishedPublished 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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