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A company has enquired whether the rental of accommodation for tourist use, including laundry and cleaning services, is exempt from VAT. The DGT has ruled that if complementary services typical of the hotel industry are provided, the transaction is not exempt and is subject to the reduced VAT rate.
Cuestión planteada Si resulta de aplicación la exención prevista en el artículo 20.Uno.23º de la Ley 37/1992.
El arrendamiento de inmuebles para uso exclusivo de vivienda está exento de IVA, salvo que se presten servicios complementarios propios de la industria hotelera. Si el arrendador se obliga a prestar servicios como limpieza o cambio de ropa con periodicidad semanal, la operación deja de estar exenta y queda sujeta al impuesto. En estos casos, se aplicará el tipo impositivo del 10 por ciento. Si los servicios se ofrecen pero no se prestan, o si solo se realizan limpiezas a la entrada y salida, la operación mantiene su carácter de arrendamiento exento.
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