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V5413-26 ·30 July 2026 ·consulta-vinculante Medium impact
Tax

Creation of usufructs with cleaning and assistance subject to 10% VAT if property is furnished

A cohousing company asks about VAT treatment on usufructs with complementary services. The DGT states that if the property is furnished and includes hotel-type services, the transaction is subject to the reduced 10% VAT rate.

In 6 key points

How it affects those involved

Furnished properties with hotel-type services are subject to the reduced 10% VAT rate for usufructs with complementary services.

Lifecycle

2026-07-30PublishedPublished 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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