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A commercial entity has requested a ruling regarding the taxation of accommodation services for students that include breakfast, cleaning, Wi-Fi, and other amenities. The DGT has determined that, as these include services typical of the hotel industry, the core service is not exempt and the reduced VAT rate applies.
Cuestión planteada Tributación de las operaciones descritas a efectos del Impuesto sobre el Valor Añadido y tipo de gravamen que resulta de aplicación.
El arrendamiento de habitaciones en residencias de estudiantes que incluye servicios complementarios de la industria hotelera (como limpieza o cambio de ropa semanal) no está exento de IVA y tributa al tipo reducido del 10%. Este tipo del 10% se aplica también a los servicios accesorios facturados conjuntamente con el alojamiento. No obstante, los servicios adicionales contratados por separado y con precio independiente tributarán según su naturaleza: 10% para restauración y 21% para otros servicios como lavandería o mudanzas.
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