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V1095-22 ·19 May 2022 ·consulta-vinculante Medium impact
Tax

Subletting accommodation to students with additional services is subject to VAT (10% or 21%)

A taxpayer plans to sublet properties to students, including catering, cleaning, and internet services. The DGT determines that such subletting is subject to VAT and analyses the applicable rates and the corresponding reduction in Personal Income Tax (IRPF).

In 6 key points

How it affects those involved

Landlords providing additional services alongside student accommodation must account for VAT, which may affect their tax planning and the availability of certain income tax deductions.

Lifecycle

2022-05-19PublishedPublished 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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