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V2524-23 21 September 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios complementarios

VAT liability in the management of tourist accommodation rentals based on the services provided

The Spanish Tax Agency determines that if hospitality services are offered alongside property leasing, the operation is subject to 10% VAT; otherwise, it is exempt from VAT.

The question raised

Liability for Value Added Tax and, where applicable, the applicable tax rate, on rentals carried out by the applicant, both whether or not complementary services typical of the hotel industry are provided.

The DGT's ruling

Si el arrendador presta servicios complementarios de la industria hotelera (como limpieza o cambio de ropa semanal), el alquiler está sujeto y no exento al 10% de IVA. Si no se prestan dichos servicios y el destino es vivienda, la operación está exenta. Los propietarios no residentes no tienen establecimiento permanente si no disponen de medios humanos y técnicos propios para la gestión.

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