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V3390-20 ·19 November 2020 ·consulta-vinculante Medium impact
Tax

Leasing of tourist apartments for exploitation is subject to VAT

A company owning tourist apartments has requested a ruling on the VAT treatment regarding the management of its properties. The DGT has determined that leasing the apartments to the operating entity is subject to 21% VAT, whereas leasing to end customers is exempt provided that no hotel services are provided.

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2020-11-19PublishedPublished 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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