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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

Value Added Tax treatment of the services provided by the applicant and by the owners of the real estate properties.

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