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A taxpayer inquired whether they must file periodic VAT returns after starting a tourist apartment rental business. The DGT ruled that if the property is provided without additional hospitality services, the activity is exempt and there is no obligation to file VAT returns.
Question raised: Whether there is an obligation to submit the periodic Value Added Tax return.
The leasing of real estate for residential use is exempt from VAT provided that no complementary hotel industry services are provided, such as cleaning or linen changes on a weekly basis. If the activity is limited to the mere making of the real estate available, the taxable person is exonerated from the obligation to submit periodic tax returns and the annual summary return. If hospitality services were provided, the activity would be subject to the tax and there would be an obligation to file returns.
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