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V0308-19 14 February 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación en nombre ajeno

VAT not applicable to tourist rental mediation if properties and owners are located outside Spain

A company provides software-based mediation services for owners of properties located outside Spain who rent their homes for tourist use. The DGT has determined that, as these are not hotel accommodation services and the properties are located outside the territory, the mediation services are not subject to Spanish VAT.

The question raised

Liability for Value Added Tax on the services provided by the applicant to the various owners.

The DGT's ruling

Mediation on behalf of third parties for the leasing of real estate is considered a service related to real estate, the location of which is the place where the assets are situated. If the real estate is located outside of Spain, the mediation is not understood to be performed within Spanish territory. However, if the service were comparable to hotel accommodation (with complementary services such as weekly cleaning), the location would depend on the recipient, who, being outside of Spain, would also not be subject to VAT.

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