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V1362-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Rent of homes may be VAT-exempt if no hotel services are provided

A tourism apartment rental company asks whether its rentals are subject to VAT and how to tax professional management services it hires. The DGT responds that rental is exempt if used for residential purposes and does not include hotel services, but professional management services are subject to standard VAT.

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2022-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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