Skip to content
V2478-22 ·1 December 2022 ·consulta-vinculante Medium impact
Tax

Letting for tourism and residential use are not separate sectors

A company asked whether tourism and residential property letting are distinct sectors and how to regularise VAT deductions if the property use changes. The DGT responds that they are not separate sectors as they share the same CNAE code, and that adjustment must be phased.

In 6 key points

Lifecycle

2022-12-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact