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V2457-21 ·29 September 2021 ·consulta-vinculante Medium impact
Tax

Weekly cleaning in residential leases classified as hotel service, subject to 10% VAT

A company inquired whether leasing residential properties with Wi-Fi and weekly cleaning services is exempt from VAT. The DGT has ruled that providing weekly cleaning constitutes a complementary service of the hotel industry, meaning the operation loses its exemption and is subject to the reduced rate of 10%.

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2021-09-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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