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V3959-16 ·20 September 2016 ·consulta-vinculante Medium impact
Tax

Rental of apartments for disabled persons is VAT exempt if no hotel services are included

A foundation has enquired whether the rental of its adapted apartments and the provision of healthcare services are exempt from VAT. The DGT has ruled that the rental is exempt provided that no complementary services typical of the hotel industry are provided, and that healthcare is exempt if provided by medical or healthcare professionals.

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2016-09-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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