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V2183-25 14 November 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de vivienda

The leasing of residential property without hotel services may be exempt from VAT

The DGT confirms that rental of homes is exempt from VAT if no hotel services are provided, but intermediary commissions are subject to general VAT.

The question raised

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

The DGT's ruling

The leasing of residential property is exempt from VAT if it is limited to making the property available without complementary hotel industry services (such as periodic cleaning or linen changes) and is leased to natural persons for use as a residence. However, brokerage services provided by a non-established entity are subject to VAT at 21% as they are services related to real estate. In this case, the intermediary company is the taxable person and the reverse charge mechanism does 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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