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V1185-17 ·18 May 2017 ·consulta-vinculante Medium impact
Tax

Short-term residential lets with cleaning and linen change services are exempt from VAT

A landlord rents out properties for short periods, including cleaning and linen change services at the beginning and end of the stay. The DGT has ruled that, as these services are not provided on a weekly basis, they do not constitute hotel industry services, and the rental remains exempt from VAT.

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2017-05-18PublishedPublished 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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