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V2187-23 ·26 July 2023 ·consulta-vinculante Medium impact
Tax

Residential leasing is exempt from VAT if no hotel-style services are provided

The applicant asks whether cleaning services at the start and end of a tourist apartment stay constitute hotel industry services, and if registering as a tourist apartment implies VAT liability. The DGT rules that residential leasing is exempt from VAT provided that no complementary services characteristic of the hotel industry are provided.

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2023-07-26PublishedPublished 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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