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A consulting entity requested clarification regarding the VAT applicable to residential leases including complementary services, and the obligation to withhold IRPF if the landlord is a community of property. The DGT clarified that, due to the provision of hospitality services, the lease is not exempt and is subject to 10% VAT, and that income paid to communities of property is subject to withholding tax.
Landlords providing hospitality services must apply the 10% VAT rate instead of seeking exemption, and tenants must ensure IRPF withholding is applied when dealing with communities of property.
The tax team reviews your specific situation.
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