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A taxpayer inquired about the VAT rate applicable to the leasing of properties for tourist accommodation to individuals or companies, whether or not cleaning services are included. The DGT ruled that if complementary hospitality services are provided, the transaction is subject to the reduced rate of 10%.
Cuestión planteada Tipo impositivo aplicable en los casos de que el inmueble se arriende a personas físicas o a sociedades, incluyendo o no los servicios de limpieza del mismo
El arrendamiento de vivienda está exento de IVA si se destina exclusivamente a vivienda, salvo que se presten servicios complementarios de la industria hotelera (como limpieza o cambio de ropa semanal). Si se prestan dichos servicios, la operación está sujeta y no exenta, aplicándose el tipo reducido del 10%. Si el arrendamiento es a una sociedad para uso de un empleado, está sujeto al 10% con o sin servicios. En el caso de cesión de un inmueble a una sociedad explotadora, esta última aplica el 10% al usuario final, pero la cesión del propietario a la sociedad tributa al 21%.
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