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V5090-26 29 June 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · intermediación

Rental property intermediation subject to 21% VAT in Spain

A company managing tourist property bookings asks whether the commission charged to the owner is subject to VAT. The DGT responds that, acting on behalf and for the owner in a rental of a property without hotel services, the intermediation constitutes a service related to immovable property located in Spain.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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