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V0071-25 3 February 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de vivienda

Residential leases with cleaning services and weekly linen changes are subject to VAT

A property owner in tourist rental queries whether cleaning, laundry and customer service services are VAT-exempt. The DGT rules that weekly services typical of the hotel industry remove exemption and subject the activity to standard VAT.

The question raised

Question posed: Liability and, where applicable, exemption from Value Added Tax regarding said leases.

The DGT's ruling

The leasing of residential property is exempt from VAT provided that its purpose is exclusively residential and no complementary hotel industry services are provided. If the lessor provides services such as cleaning or linen changes on a weekly basis, the operation is considered accommodation and is subject to VAT at the reduced rate of 10%. Cleaning or linen changes performed solely at the beginning or end of the contracted period are not considered hotel services.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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