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V3390-20 19 November 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · arrendamiento de viviendas

Leasing of tourist apartments for exploitation is subject to VAT

A company owning tourist apartments has requested a ruling on the VAT treatment regarding the management of its properties. The DGT has determined that leasing the apartments to the operating entity is subject to 21% VAT, whereas leasing to end customers is exempt provided that no hotel services are provided.

The question raised

The following questions are raised:

The DGT's ruling

The provision of housing lease services for the management of their exploitation carried out by the owner to the operating entity is subject to and not exempt from VAT at 21%. On the other hand, the leases that the operating entity enters into in its own name with end users are subject but exempt, provided that no complementary hotel industry services are provided and the lessees use the property for residential purposes.

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