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V5090-26 ·29 June 2026 ·consulta-vinculante Medium impact
FISCAL

Rental property intermediation subject to 21% VAT in Spain

A company managing tourist property bookings asks whether the commission charged to the owner is subject to VAT. The DGT responds that, acting on behalf and for the owner in a rental of a property without hotel services, the intermediation constitutes a service related to immovable property located in Spain.

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Lifecycle

2026-06-29PublishedPublished 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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