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V2899-21 18 November 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios complementarios

Leasing of accommodation with hospitality services subject to 10% VAT and allows for input tax deduction under certain conditions

A company operating extra-hotel services has requested a ruling on whether the leasing of accommodation with complementary services is subject to VAT and whether it can deduct the input tax incurred. The DGT has ruled that if services typical of the hotel industry are provided, the transaction is subject to the reduced rate of 10% and allows for deduction, provided that the expenses are directly and exclusively allocated to the activity.

The question raised

Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas por la consultante en el arrendamiento de las viviendas a sus propietarios, así como por otros gastos relacionados con la actividad, tales como los de electricidad, limpieza o jardinería, entre otros.

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