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V2585-24 ·12 December 2024 ·consulta-vinculante Medium impact
Tax

Residential leasing is exempt from VAT unless hotel-like complementary services are provided

The applicant asks whether the rental of their tourist apartment is subject to VAT and if an invoice must be issued. The DGT rules that residential leasing is exempt if intended exclusively for that use, but will be subject to VAT if complementary hospitality services are provided.

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Lifecycle

2024-12-12PublishedPublished 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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