Skip to content
V2665-23 ·2 October 2023 ·consulta-vinculante Medium impact
Tax

Leasing of tourist apartments is VAT exempt if hotel-style services are not provided

A company has requested clarification on whether renting tourist apartments with minibar and luggage storage services is subject to VAT. The DGT has ruled that residential leasing is exempt, provided that no complementary services characteristic of the hotel industry are supplied.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between residential leasing and hospitality services, affecting how tourist accommodation providers must structure their offerings and tax obligations.

Lifecycle

2023-10-02PublishedPublished 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