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V1533-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

Residential leasing is exempt from VAT if hospitality services are charged separately

A company has requested clarification on whether renting a property with additional services (cleaning, newspapers, laundry) is subject to VAT. The DGT has ruled that the lease is exempt provided these services are charged independently and are not included in the rent.

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2022-06-27PublishedPublished 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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