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V1383-23 ·23 May 2023 ·consulta-vinculante Medium impact
Tax

Leasing of tourist apartments with reception and cleaning services taxed at 10% VAT

An entity sought clarification regarding the VAT and IAE (Economic Activities Tax) treatment of a tourist apartment activity providing reception, cleaning, and common area services. The DGT ruled that, as it provides hospitality industry services, the activity is subject to VAT at the reduced rate of 10% and must be registered for IAE according to the category assigned by the Autonomous Community.

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2023-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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