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V1735-25 ·24 September 2025 ·consulta-vinculante Medium impact
Tax

Rental of homes with mandatory hotel services subject to 10% VAT

A company inquired about the VAT applicable to a 'senior living' complex offering homes with mandatory hotel services and other medical or on-demand assistance services. The DGT determines that rental with mandatory hotel services is subject to the reduced 10% VAT rate, while medical and on-demand services are independent services.

In 6 key points

Lifecycle

2025-09-24PublishedPublished 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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