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V1397-23 ·23 May 2023 ·consulta-vinculante Medium impact
Tax

Accommodation providers must issue invoices for hospitality services, even if payment is processed via a platform

A query was raised regarding whether owners of tourist accommodation must issue invoices when a platform manages bookings and payments. The DGT ruled that the obligation depends on whether the lease is exempt from or subject to VAT due to the provision of complementary services.

In 6 key points

How it affects those involved

Accommodation owners must distinguish between pure residential leases and those involving hospitality services to ensure correct VAT invoicing, regardless of the payment intermediary used.

Lifecycle

2023-05-23PublishedPublished 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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