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A company sought clarification on whether its coliving model, which includes services such as breakfast, 24-hour reception, and access to communal areas, qualified for the VAT exemption applicable to residential housing. The DGT has ruled that because the services provided exceed the mere provision of property, the operation is classified as accommodation and must be taxed at the reduced rate.
Cuestión planteada Si a dichas prestaciones de servicios les resultaría de aplicación la exención del Impuesto sobre el Valor Añadido prevista en el artículo 20.Uno.23º de la Ley 37/1992. Tipo impositivo aplicable.
El arrendamiento de viviendas está exento de IVA siempre que su destino sea exclusivamente vivienda y no se presten servicios complementarios propios de la industria hotelera. Si el arrendador presta servicios como limpieza o cambio de ropa con periodicidad semanal, o servicios que van más allá de la mera puesta a disposición del inmueble, la operación pierde la exención. En el caso de servicios de coliving que incluyan recepción, desayuno y uso de zonas comunes, la actividad se considera de hospedaje y tributará al tipo reducido del 10%. Los servicios adicionales contratados de forma voluntaria e independiente, como mudanzas o limpieza bajo demanda, tributan de forma independiente.
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