Doctrine by topic · DGT Observatory

Vacation Rentals: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2016–2026

Current position

The leasing of vacation rentals is considered an economic activity when services typical of the hotel industry, such as cleaning or laundry, are provided. Under this assumption, buildings intended for such exploitation may apply depreciation coefficients for industrial buildings (maximum 3% and 68 years). If these services are not provided, the income is classified as real estate capital.

The DGT's position remains constant in the distinction between real estate capital income and economic activity based on the provision of hotel services. The evolution shows greater technical precision by allowing the application of depreciation coefficients for industrial buildings for these exploitations. No changes are observed in the nature of the tax classification, but rather a consolidation of its accounting effects.

Turning points

  1. V0690-26

    Allows the application of depreciation coefficients for industrial buildings (maximum 3% and 68 years) if hotel industry services are provided.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact