Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An individual renting properties via a web platform has enquired whether they must register in the Business Activity Tax (IAE) and what their VAT obligations are. The DGT has ruled that residential leasing is exempt from VAT provided it does not include hotel-like services, although the platform's mediation services are subject to VAT via the reverse charge mechanism.
Cuestión planteada Si la actividad de alquiler de vivienda estuviera exenta del Impuesto sobre el Valor Añadido, el consultante plantea si como consecuencia del contrato suscrito con la plataforma debe darse de alta en el epígrafe 861.1 de las tarifas del Impuesto sobre Actividades Económicas y si estará obligado a presentar declaraciones periódicas por el Impuesto sobre el Valor Añadido.
El arrendamiento de inmuebles para uso exclusivo de vivienda está exento de IVA, salvo que se presten servicios de industria hotelera o se alquile a personas jurídicas. La plataforma web presta un servicio de mediación sujeto a IVA al 21% mediante inversión del sujeto pasivo. Si el arrendador solo realiza alquileres exentos que no constituyen actividad empresarial en el IRPF, no debe darse de alta en el Censo de Empresarios, Profesionales y Retenedores. No obstante, si presta servicios de hospedaje (limpieza, cambio de ajuar), deberá darse de alta en el Censo y en el epígrafe de alojamientos turísticos.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.