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A company providing tourist apartment intermediation services has requested a ruling on the VAT treatment of its services. The DGT explains that the tax treatment varies depending on whether the entity acts on its own account or on behalf of a third party, and whether the services include provisions typical of the hotel industry.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de los servicios de intermediación.
Si la entidad actúa en nombre y por cuenta ajena, presta un servicio de mediación que es un servicio relacionado con bienes inmuebles, sujeto al IVA si el inmueble está en España y no es alojamiento hotelero. Si actúa en nombre propio, presta un servicio de arrendamiento relacionado con bienes inmuebles, sujeto al IVA si el inmueble está en España, aunque podría estar exento si es para uso de vivienda sin servicios hoteleros. La intermediación en servicios de alojamiento hotelero no se considera servicio relacionado con bienes inmuebles si se actúa por cuenta ajena.
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