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V5415-26 30 July 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cesión de uso

Lease of furnished homes with cleaning and dining services subject to 10% VAT

A co-housing cooperative asks whether the use of its apartments, including furniture and cleaning and dining services, is exempt from VAT. The DGT rules that the inclusion of complementary services such as cleaning and dining in furnished homes removes the exemption and subjects the operation to the reduced rate.

The question raised

Question raised: Whether the services provided by the cooperative are subject to, and where applicable, exempt from, Value Added Tax.

The DGT's ruling

The transfer of use of furnished dwellings that includes complementary services of periodic cleaning and dining is considered subject to VAT at the reduced rate of 10%. If the dwellings are delivered unfurnished, the transfer of use is considered subject but exempt. The dining service is considered an independent supply, whereas biweekly cleaning is considered ancillary to the transfer of use.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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