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A commercial company asks about VAT applicability and exemption for holiday rentals via a non-EU intermediary platform. The DGT states that property rental is exempt if no hotel services are provided, but the intermediary commission is subject to VAT at 21%.
Question posed: Liability and, where applicable, exemption from Value Added Tax regarding such leases.
The leasing of residential property is a service exempt from VAT provided that no complementary services typical of the hotel industry are included and the lessees are natural persons who use them for residential purposes. Intermediation services performed by an entity not established in Spain are subject to VAT at the general rate of 21%. In this case of real estate leasing intermediation, the non-established company is the taxable person and the reverse charge mechanism does not apply.
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