The DGT, in two binding consultations of 22 May 2024, has established the following criteria for whether the leasing of tourist accommodation is, or is not, exempt from VAT:
- In consultation V1099-24, relating to a case where the leasing company also provides cleaning services, change of bed linen and towels, concierge, luggage storage, reception open all year round, taxi booking, tourist information, document printing, and 24-hour multilingual customer service, the DGT considers that the lease is not exempt from VAT, and should apply the 10% rate, as it is providing hotel industry services.
- On the other hand, in consultation V1096-24, referring to a lessor who only provides 24-hour telephone assistance and support during the stay, the DGT considers that these are not hotel industry services and, consequently, the lease is exempt from VAT.
Access these binding consultations HERE
