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V0068-24 15 February 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · intermediación

Intermediation and letting services for tourist apartments may be subject to VAT depending on the nature of the services provided

A tourist apartment intermediation company has requested a ruling regarding the VAT treatment of its services and those of the property owners. The DGT has determined that both intermediation and letting are services related to real estate, and their taxation depends on whether complementary hospitality services are provided.

The question raised

Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de los servicios prestados por la consultante y por los propietarios de los inmuebles.

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