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V2016-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

Overnight stays in guesthouses are subject to VAT at the reduced rate of 10%

A query was raised regarding whether overnight stays in a guesthouse are exempt from VAT. The DGT has determined that, as this constitutes a hospitality service rather than a residential lease, it is subject to VAT at the 10% rate.

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2024-09-23PublishedPublished 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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