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V3418-20 ·25 November 2020 ·consulta-vinculante Medium impact
Tax

Holiday rentals without additional services are VAT exempt and taxed as income from real estate assets

A property owner sought clarification regarding the taxation of a holiday rental provided without additional services. The DGT has ruled that such leases are exempt from VAT if intended for residential use, and the income is taxed as income from real estate assets under Personal Income Tax (IRPF).

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2020-11-25PublishedPublished 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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