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A resident in France asks whether a rental agreement for a property by a French civil society, including hotel services, is subject to VAT and whether a permanent establishment exists. The DGT confirms that such rentals are subject to reduced VAT at 10% and examines the existence of a permanent establishment.
Rental agreements involving housing with hotel services are subject to reduced VAT at 10% and the existence of a permanent establishment is assessed.
The tax team reviews your specific situation.
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