Skip to content
V0625-22 ·23 March 2022 ·consulta-vinculante Medium impact
Tax

Leasing of residential or holiday properties is exempt from VAT if no hotel services are provided

A company has requested a ruling on the tax treatment of leasing an eight-apartment building. The DGT has determined that the leasing of residential properties is exempt from VAT, provided the purpose is residential and no hotel industry services are provided, and that income must be recorded for Corporate Tax purposes according to its accounting accrual.

In 6 key points

Lifecycle

2022-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact