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A company renting rural houses has requested clarification on the applicable VAT rate. The DGT has ruled that residential rentals are exempt if used exclusively for housing purposes and do not include hotel services; however, if accommodation services are provided, the reduced rate of 10% applies.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido a aplicar a la actividad de alquiler de casas rurales
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