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V2449-25 ·11 December 2025 ·consulta-vinculante Low impact
Tax

Rental tourism exempt from VAT if no hotel services are provided

The DGT confirms that rental of property for tourism purposes is exempt from VAT and classified as income from immovable capital if no hotel services are offered.

In 6 key points

How it affects those involved

Properties used solely for tourism without providing hotel services are exempt from VAT and fall under income from immovable capital for tax purposes.

Lifecycle

2025-12-11PublishedPublished 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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