Post by account_disabled on Mar 6, 2024 23:45:18 GMT -5
To begin with, residential leases are exempt (article 20.1.23 of the VAT Law ). By exception, when similar services are provided to the hotel industry , these rentals of tourist apartments are subject and not exempt . The answer, therefore, will depend on whether these additional services are provided or not. tourist housing rental Index What are the additional services that prevent the exemption? What happens when services are provided on demand or at the request of the client? How is VAT applied when the lease is not exempt? What if the service is exempt? What are the additional services that prevent the exemption? According to the DGT (answers of 3-31-05, V0530-05, or of 9-21-2023, V2522-23, among many others), services such as cleaning the interior of the apartment are considered services typical of the hotel industry.
provided on a weekly basis or the change of clothes in the apartment provided on a weekly basis as well. On the contrary, services such as cleaning the apartment or changing clothes in Asia Mobile Number List the apartment provided upon arrival and departure of the period contracted by each tenant, cleaning the common areas of the building (portal, stairs and elevators) are not considered. ) or the urbanization in which it is located (green areas, access doors, sidewalks and streets) or technical assistance and maintenance for possible repairs of plumbing, electricity, glassware, blinds, locksmiths and appliances.
In a similar sense, the TEAC pronounces itself in Resolutions of 16-12-21 RG 6934/19, or of 22-2-22, RG 5871/19), so that the service consisting of cleaning the home exclusively to the entry and exit of the period contracted by the lessee does not deserve the classification of complementary service of the hotel industry .
What happens when services are provided on demand or at the request of the client? In the event that the services are provided at the request of the client, the DGT has understood that said services could not be considered to prevent the application of the exemption , without prejudice to the fact that, as such, the additional services provided to the tenants are subject and not exempt, taxed at 21% (answers of 12-22-2022, V2607-22, or of 4-4-2023, V0800-23).