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V2545-17 9 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de vivienda

Leasing of residential property for tourist purposes without hotel services is subject to and exempt from VAT

A query was raised regarding whether the rental of a property for tourist use via an online platform is subject to or exempt from VAT. The DGT has determined that, as no hotel industry services are provided, the transaction is subject to and exempt from VAT.

The question raised

Whether said lease is subject and exempt to the Tax.

The DGT's ruling

The lessor of a dwelling is an entrepreneur or professional and the transaction is subject to tax. The leasing of real estate intended exclusively for housing is exempt, unless complementary services characteristic of the hotel industry are provided. In this case, as such services do not exist, the lease is subject and exempt, whereas the commission of the mediation platform is subject and not exempt at the general rate.

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