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V1122-18 ·30 April 2018 ·consulta-vinculante Medium impact
Tax

Residential leases may be subject to or exempt from VAT if no hotel services are provided

A query was raised regarding whether the tourist rental of a flat managed by a mediation company is subject to VAT. The DGT ruled that the lease is exempt if the purpose is residential and no hotel industry services are provided, although the mediation company's commission is subject to the tax.

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2018-04-30PublishedPublished 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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