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V0690-19 ·27 March 2019 ·consulta-vinculante Medium impact
Tax

Tourist subletting may be VAT exempt while brokerage commissions are subject to 21%

A taxpayer provides rental brokerage services and sublets properties for tourist purposes. The DGT determines the VAT treatment for both activities and the classification of income for Personal Income Tax (IRPF) purposes.

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Lifecycle

2019-03-27PublishedPublished 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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