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V3208-17 ·14 December 2017 ·consulta-vinculante Medium impact
Tax

Residential leases for professional sub-letting are subject to 21% VAT

An individual leases a property, allowing the tenant to sub-let it as a tourist apartment. The DGT has ruled that the transaction is subject to VAT at the standard rate as it does not meet the residential exemption, and there is no obligation for IRPF withholding if the tenant is not a taxable person.

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2017-12-14PublishedPublished 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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