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V1744-20 ·3 June 2020 ·consulta-vinculante Medium impact
Tax

Management services for tourist apartments are considered an economic activity and are subject to VAT

An employee provides management services for a tourist apartment (photography, key handling, platform management) for their father. The DGT has ruled that these services constitute an economic activity subject to 21% VAT and must be taxed under the direct estimation method for Personal Income Tax (IRPF).

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Lifecycle

2020-06-03PublishedPublished 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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