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V3169-18 ·12 December 2018 ·consulta-vinculante Medium impact
Tax

Holiday home rentals without hotel services may be VAT exempt and taxed as investment income

A taxpayer inquired about the taxation of a property used for holiday rentals without additional services. The DGT ruled that the lease is exempt from VAT if it is intended for residential use and does not provide hotel services, and that the income constitutes real estate investment income as there are no full-time employees.

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2018-12-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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