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V2337-24 ·11 November 2024 ·consulta-vinculante Medium impact
Tax

Housing leases by a cooperative are VAT exempt if they do not include hotel services

A cooperative sought clarification on whether the leasing of housing combined with additional services, such as cleaning, maintenance, or medical assistance, is subject to VAT. The DGT ruled that the lease is exempt provided it does not include hotel-like services, whereas medical or physiotherapy services are taxed independently.

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2024-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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