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V2661-21 ·4 November 2021 ·consulta-vinculante Medium impact
Tax

Rent of holiday homes with hospitality services subject to 10% VAT

A non-hotel business inquires whether renting tourist properties with complementary hospitality services is VAT-exempt and what rate applies. The DGT confirms that if hospitality services are provided, the transaction ceases to be exempt and is subject to 10% VAT.

In 6 key points

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2021-11-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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