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V3244-18 ·19 December 2018 ·consulta-vinculante Medium impact
Tax

Tourist apartment rentals exempt from VAT if no hotel-like services are provided

A taxpayer queried whether the rental of their tourist apartments is exempt from VAT. The DGT ruled that residential leasing is exempt provided that no complementary hospitality services, such as regular cleaning or reception, are included.

In 5 key points

How it affects those involved

This ruling clarifies the boundary between residential leasing and hospitality services, ensuring that property owners can benefit from VAT exemption if they limit their activities to pure rental without additional hotel-style amenities.

Lifecycle

2018-12-19PublishedPublished 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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