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An entity operating a property as a tourist establishment sought clarification on the tax treatment of two models: mediation via agencies or fixed-price transfers to an agency. The DGT ruled that, because complementary services typical of the hotel industry are provided, these operations are not exempt from VAT.
Cuestión planteada Consecuencias fiscales de cada una de las dos opciones descritas en los antecedentes de hechos.
La exención de arrendamientos de vivienda es de carácter finalista y no se aplica si se prestan servicios complementarios propios de la industria hotelera, como limpieza o cambio de ropa semanal. En la primera modalidad, el servicio de alojamiento está sujeto al tipo del 10% y la comisión de mediación al 21%. En la segunda modalidad, la cesión de uso a una agencia comercializadora está sujeta al tipo general del 21%, salvo que se incluyan servicios hoteleros, en cuyo caso aplicaría el 10%.
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