Skip to content
V2693-17 ·23 October 2017 ·consulta-vinculante Medium impact
Tax

Short-term apartment rentals exempt from VAT if they exclude hotel-style services

A taxpayer renting apartments for short periods sought clarification on whether their activity is subject to or exempt from VAT, given they provide cleaning and laundry services at check-in and check-out. The DGT ruled that because they do not provide complementary services characteristic of the hotel industry, the activity is exempt.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between residential leasing and hospitality services, providing legal certainty for short-term rental operators regarding VAT exemptions.

Lifecycle

2017-10-23PublishedPublished 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