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V2183-25 ·14 November 2025 ·consulta-vinculante Low impact
Tax

The leasing of residential property without hotel services may be exempt from VAT

The DGT confirms that rental of homes is exempt from VAT if no hotel services are provided, but intermediary commissions are subject to general VAT.

In 6 key points

How it affects those involved

Property owners renting out homes through foreign platforms must pay VAT on intermediary fees but not on the rental itself if no hotel services are offered.

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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