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A commercial company asks about VAT applicability in tourist home rentals via a non-EU-based intermediary platform. The DGT states that home rental is exempt if no hotel services are provided, but the intermediation service is subject to VAT at 21%.
Question posed: Liability and, where applicable, exemption from Value Added Tax on such leases.
El arrendamiento de viviendas es una prestación de servicios exenta de IVA si no se prestan servicios complementarios propios de la industria hotelera y se arriendan a personas físicas para su uso exclusivo como vivienda. No obstante, los servicios de intermediación prestados por una entidad no establecida estarán sujetos al IVA al 21% por realizarse en el territorio de aplicación del impuesto. En este caso, la empresa intermediaria será el sujeto pasivo de la operación, sin aplicarse la inversión del sujeto pasivo.
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