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V2181-25 ·14 November 2025 ·consulta-vinculante Low impact
Tax

Renting homes without hotel services is VAT-exempt, but intermediation is taxed at 21%

A property owner seeking to rent out tourist accommodation asks about VAT applicability. The DGT confirms that rental is exempt if no hotel services are provided, but platform commissions are subject to 21% VAT.

In 6 key points

How it affects those involved

Property owners renting out homes without offering hotel services are exempt from VAT on the rental income, but must pay VAT at 21% on any platform commission fees.

Lifecycle

2025-11-14PublishedPublished 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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