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A company inquired whether leasing residential properties with Wi-Fi and weekly cleaning services is exempt from VAT. The DGT has ruled that providing weekly cleaning constitutes a complementary service of the hotel industry, meaning the operation loses its exemption and is subject to the reduced rate of 10%.
Question posed: Confirmation that the inquirer carries out an activity subject to, and not exempt from, Value Added Tax, as well as the applicable tax rate.
The lease of residential property is exempt from VAT if it is intended exclusively for residential use, unless complementary services of the hotel industry are provided. The cleaning of the interior of the apartment on a weekly basis is considered a service inherent to the hotel industry. In this case, the operation ceases to be exempt and is subject to the 10% tax rate. Permanent Wi-Fi connection or cleaning during periods without a lease do not, in themselves, determine the hotel nature of the service.
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