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V0401-26 26 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de vivienda

Rental of housing with entry/exit cleaning exempt from VAT

A private individual asks whether renting their property via a platform, including cleaning and reception services, is subject to VAT. The DGT determines that since services are not provided weekly, they do not constitute hotel industry services, and the operation remains exempt.

The question raised

Whether the services provided by the applicant are subject to and exempt from Value Added Tax.

The DGT's ruling

The leasing of residential property is subject to and exempt from VAT provided that the effective purpose is residential use and no complementary services characteristic of the hotel industry are provided. Cleaning or linen changes provided solely upon the arrival and departure of each client are not considered hotel industry services. Therefore, the described activity does not result in the loss of the residential leasing exemption.

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