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V1466-26 11 June 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · exención

The VAT exemption on residential leases depends on effective use and not on mere contractual designation

A property owner renting for tourist accommodation asks whether leasing to companies for worker housing is exempt from VAT. The DGT rules that residential leases are exempt provided the sole purpose is residential use; however, if the company sublets or transfers the use, the transaction becomes subject to VAT.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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