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The applicant asks whether cleaning services at the start and end of a tourist apartment stay constitute hotel industry services, and if registering as a tourist apartment implies VAT liability. The DGT rules that residential leasing is exempt from VAT provided that no complementary services characteristic of the hotel industry are provided.
Cuestión planteada Desea conocer, en el ámbito del Impuesto sobre el Valor Añadido, si los servicios de limpieza del inmueble a la entrada o salida del período de alojamiento se considera servicio propio de la industria hotelera, o, en su defecto, qué servicios propios de la industria hotelera deben prestar los alojamientos turísticos para estar sujetos a dicho tributo. Además, desea conocer si por el mero hecho de estar registrado como apartamento turístico y tener la licencia como tal ya estaría sometido a tributación por el Impuesto sobre el Valor Añadido.
El arrendamiento de inmuebles para uso de vivienda está exento de IVA, salvo que se presten servicios complementarios propios de la industria hotelera. No se consideran servicios de hostelería la limpieza o el cambio de ropa realizados únicamente a la entrada y a la salida del periodo contratado. Para que exista actividad de hospedaje, los servicios deben ser tales que la actividad vaya más allá de la mera puesta a disposición del inmueble. Si solo se pone la vivienda a disposición sin estos servicios, la operación es exenta.
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