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V3092-20 ·15 October 2020 ·consulta-vinculante Medium impact
Tax

Room rentals in student residences with catering services subject to 10% VAT

A commercial entity has requested a ruling regarding the taxation of accommodation services for students that include breakfast, cleaning, Wi-Fi, and other amenities. The DGT has determined that, as these include services typical of the hotel industry, the core service is not exempt and the reduced VAT rate applies.

In 6 key points

Lifecycle

2020-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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