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An intermediary has requested clarification on whether the rental of tourist apartments, along with cleaning and linen services, is exempt from VAT. The DGT has ruled that the rental is exempt provided no hotel services are supplied, and that cleaning and linen services are considered ancillary to the exempt lease.
Cuestión planteada Si resulta aplicable la exención del artículo 20.Uno.23º de la Ley 37/1992 por el alquiler de apartamentos turísticos y si los servicios facturados al cliente por ropa de cama y limpieza de salida resultan exentos.
El arrendamiento de vivienda está exento de IVA siempre que su destino efectivo sea la vivienda y no se presten servicios complementarios propios de la industria hotelera. Los servicios de limpieza y cambio de ropa al entrar o salir no se consideran servicios hoteleros. Al ser accesorios al arrendamiento principal, estos servicios comparten la exención del mismo. No obstante, el arrendamiento del inmueble al intermediario para su explotación profesional está sujeto al 21% de IVA.
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