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A holiday rental company has enquired whether it must charge VAT to its customers and withhold Income Tax (IRPF) from property owners. The DGT has ruled that rentals to end users are exempt from VAT provided that cleaning services do not constitute hotel-style services; however, rentals between the owner and the company are subject to the 21% VAT rate.
Cuestión planteada -Si las facturas emitidas a los clientes usuarios de las viviendas, gozan de la exención del IVA o debe de aplicarse algún tipo impositivo de IVA.
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