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V2181-25 14 November 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de vivienda

Renting homes without hotel services is VAT-exempt, but intermediation is taxed at 21%

A property owner seeking to rent out tourist accommodation asks about VAT applicability. The DGT confirms that rental is exempt if no hotel services are provided, but platform commissions are subject to 21% VAT.

The question raised

Question raised: Liability and, where applicable, exemption from Value Added Tax regarding such leases.

The DGT's ruling

The leasing of residential property is a service exempt from VAT provided that no complementary services typical of the hotel industry are provided and it is leased to natural persons for their exclusive use as a residence. However, the intermediation services provided by an entity not established in the territory shall be subject to VAT at the general rate of 21%. In this case of intermediation, the non-established company shall be the taxable person and the reverse charge mechanism shall not apply.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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