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V2536-22 ·12 December 2022 ·consulta-vinculante Medium impact
Tax

Property rental for tourism purposes is VAT liable and allows input tax deduction

A company renting property to sublet as tourist accommodations with additional services asks whether it can deduct VAT on rentals and other expenses. The DGT responds that property rental for business activity is not exempt and that, as the activity is subject to VAT and not exempt, the business is entitled to deduction.

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Lifecycle

2022-12-12PublishedPublished 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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