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V0889-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

VAT on mediation services for residential property rentals is taxed at 21%

A company managing properties for third parties has requested clarification on the taxation of its mediation and management activities. The DGT has determined that, as it acts on behalf of the owners, the company provides a mediation service subject to the standard VAT rate of 21%.

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2024-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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