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A tourist accommodation owner has requested clarification on the VAT rates applicable to their rental and the management company's services. The DGT clarifies that the rental is exempt if it is a simple lease, but subject to 10% VAT if it includes hotel services, whereas intermediation services are subject to 21% VAT.
Cuestión planteada Pretende conocer el tipo del Impuesto sobre el Valor Añadido aplicable a la cesión efectuada por el consultante en favor de la sociedad explotadora del arrendamiento, así como si los servicios prestados por la sociedad explotadora a los usuarios pueden ser susceptibles de ser considerados como servicios propios de la industria hotelera, a fin la exención, a efectos de dicho Impuesto, de los citados servicios.
El arrendamiento de vivienda está exento de IVA siempre que no se obligue a prestar servicios complementarios propios de la industria hotelera. Si se prestan servicios como limpieza o cambio de ropa con periodicidad semanal, la actividad se considera de hospedaje, no está exenta y aplica el tipo reducido del 10%. La intermediación realizada en nombre y por cuenta del propietario tributa al tipo general del 21%.
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