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A company requested clarification on whether residential rentals including services such as daily cleaning, laundry, and catering qualify for the VAT exemption applicable to housing. The DGT ruled that, as these operations provide services characteristic of the hotel industry, they are not exempt and must be taxed at the 10% reduced rate.
Cuestión planteada Si a dichas prestaciones de servicios les resultaría de aplicación la exención del Impuesto sobre el Valor Añadido prevista en el artículo 20.Uno.23º de la Ley 37/1992. Tipo impositivo aplicable.
El arrendamiento de inmuebles destinados a vivienda está exento de IVA siempre que no se presten servicios complementarios propios de la industria hotelera. Si el arrendador se obliga a prestar servicios como limpieza, lavado de ropa o alimentación con periodicidad que caracterice la actividad de hospedaje, la exención no se aplica. En este caso, al incluirse servicios de atención permanente, limpieza y restauración, la operación tributa al tipo reducido del 10% por ser servicios de hostelería.
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