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V1902-21 ·17 June 2021 ·consulta-vinculante Medium impact
Tax

Residential leases without hotel services subject to ITP and AJD due to VAT exemption

The inquirer asks whether renting a property for tourist use should be subject to ITP or VAT. The DGT rules that, as no hotel industry services are provided and the property is intended for residential use, the transaction is exempt from VAT and therefore subject to Transfer Tax (ITP) and Stamp Duty (AJD).

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Lifecycle

2021-06-17PublishedPublished 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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