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V2019-23 ·11 July 2023 ·consulta-vinculante Medium impact
Tax

Residential leases may be VAT exempt if used exclusively as the tenant's residence

A company providing tourist accommodation has queried the taxability and exemption status of its services. The DGT clarifies that leasing is exempt if it is intended for the tenant's residence without hotel services; however, it will be subject to VAT if complementary hospitality services are provided or if the tenant is a company that sub-lets the property.

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2023-07-11PublishedPublished 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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