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V0739-25 22 April 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de vivienda

Rent of homes with hospitality services subject to VAT, otherwise exempt

A company asks whether VAT treatment depends on rental duration or on the provision of services. The DGT responds that the key factor is whether hospitality-related complementary services are offered, regardless of contract length.

The question raised

Question raised: Liability and, where applicable, exemption from Value Added Tax regarding said leases following the entry into force of an amendment to the regulations governing tourist accommodation of the Generalitat Valenciana. In particular, whether the tax treatment would change depending on whether the duration of the leases exceeds ten days.

The DGT's ruling

Los arrendamientos de viviendas están exentos de IVA siempre que no incluyan servicios complementarios propios de la industria hotelera. Si se prestan servicios como limpieza o cambio de ropa con periodicidad semanal, la operación está sujeta a IVA. Este criterio se aplica con independencia de la duración del arrendamiento.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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