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V0962-19 ·7 May 2019 ·consulta-vinculante Medium impact
Tax

Residential leasing without hotel services is VAT exempt and classified as income from real estate capital

A professional inquired whether renting out their property as a tourist apartment is subject to VAT and if the activity constitutes an economic activity. The DGT ruled that, in the absence of hotel services, the transaction is exempt from VAT and the income is classified as income from real estate capital.

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2019-05-07PublishedPublished 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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