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A commercial entity has requested a ruling on the taxation of apartment rentals for the elderly that include additional physiotherapy, beauty, and leisure services. The DGT has determined that the rental may be exempt from VAT provided that no complementary services characteristic of the hotel industry are provided, although the other services must be analysed independently.
Cuestión planteada Se plantea por el consultante si los servicios a prestar están o no sujetos o exentos del impuesto así como el tipo de gravamen, en su caso, que debe ser aplicado.
El alquiler de apartamentos estará exento de IVA siempre que no se obligue a prestar servicios complementarios propios de la industria hotelera, como limpieza periódica o cambio de ropa de cama. Los servicios de fisioterapia están exentos si consisten en diagnóstico, prevención o tratamiento de enfermedades prestados por profesionales sanitarios. Los servicios de estética están sujetos al tipo general del 21%. Los servicios de asistencia social o de ocio tributarán según su naturaleza y la condición de la entidad prestadora.
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