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V2182-25 ·14 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 and exemption for holiday rentals via a non-EU intermediary platform. The DGT states that property rental is exempt if no hotel services are provided, but the intermediary commission is subject to VAT at 21%.

In 6 key points

How it affects those involved

Property rental without hotel services is exempt from VAT, but intermediary fees are taxable at 21%.

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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