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V3585-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

Short-term residential leases are VAT exempt if no hotel-like services are provided

A query was raised regarding whether the leasing of two tourist accommodations, where only cleaning between guests is provided, is exempt from VAT. The DGT ruled that if services typical of the hotel industry are not provided and the use is exclusively residential, the transaction is exempt.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between residential leasing and hospitality services, providing legal certainty for short-term rentals that do not offer comprehensive hotel amenities.

Lifecycle

2020-12-17PublishedPublished 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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