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V2176-25 ·13 November 2025 ·consulta-vinculante Low impact
Tax

Renting of homes exempt from VAT, but intermediation taxed at 21%

A commercial company asks about VAT applicability in tourist home rentals via a non-EU-based intermediary platform. The DGT states that home rental is exempt if no hotel services are provided, but the intermediation service is subject to VAT at 21%.

In 6 key points

How it affects those involved

The rental of homes is exempt from VAT when no hotel services are offered, but the intermediary service is taxable at 21%.

Lifecycle

2025-11-13PublishedPublished 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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