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V1513-25 ·19 August 2025 ·consulta-vinculante Medium impact
Tax

The provision of cleaning or laundry services may render the lease of tourist apartments a transaction subject to VAT

Una empresa consultó si el alquiler de apartamentos turísticos con servicios adicionales (limpieza, cambio de ropa) estaba exento de IVA. La DGT responde que si los servicios son complementarios a la industria hotelera e incluidos en el precio, la operación está sujeta al IVA al 10%.

Lifecycle

2025-08-19PublishedPublished 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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