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V0889-24 23 April 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación en nombre ajeno

VAT on mediation services for residential property rentals is taxed at 21%

A company managing properties for third parties has requested clarification on the taxation of its mediation and management activities. The DGT has determined that, as it acts on behalf of the owners, the company provides a mediation service subject to the standard VAT rate of 21%.

The question raised

Value Added Tax treatment of the described operation and, specifically:

The DGT's ruling

Intermediation on behalf of and for the account of owners does not constitute mediation in one's own name by performing cleaning, key management, or repair tasks. Mediation services are taxed at 21% on the agreed commission. If the lease includes complementary hospitality industry services (such as weekly cleaning), the mediation ceases to be a service related to real estate. In that case, if the intermediary is established in Spain, they shall be the taxable person for the tax.

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