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V2478-22 1 December 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sectores diferenciados

Letting for tourism and residential use are not separate sectors

A company asked whether tourism and residential property letting are distinct sectors and how to regularise VAT deductions if the property use changes. The DGT responds that they are not separate sectors as they share the same CNAE code, and that adjustment must be phased.

The question raised

Cuestión planteada 1. Si las actividades de arrendamiento de uso turístico y de uso para vivienda constituyen sectores diferenciados.

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