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A query is made as to whether the rental of residential property for tourism purposes that includes a parking space is exempt from VAT. The DGT responds that the transaction is exempt provided that complementary services characteristic of the hotel industry are not provided.
Question posed: Exemption of the lease if it includes a parking space.
The leasing of real estate intended for residential use is exempt from VAT provided that hotel industry services, such as periodic cleaning, linen changes, or reception, are not provided. The exemption extends to garages and ancillary annexes leased jointly with the residence. If accommodation services are provided that go beyond the mere making available of the property, the transaction shall be subject to VAT.
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