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A property owner inquired whether leasing accommodation for holiday stays including a buffet breakfast service is subject to VAT and how it is taxed for Income Tax purposes. The Directorate-General for Taxes (DGT) ruled that the provision of catering services makes the operation subject to VAT and that the income is classified as income from economic activities.
Question posed: Personal Income Tax, classification as income from real estate capital or income from economic activities, regarding the income obtained from the aforementioned leasing of dwellings. VAT, taxation, and applicable tax rate.
The leasing of furnished dwellings is subject to VAT when the lessor provides complementary services typical of the hotel industry, such as catering. In this case, the reduced rate of 10% applies. Likewise, if the rental is supplemented with hospitality services, the income shall be classified as income from economic activities for Personal Income Tax purposes.
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