Consultation V2310-24 establishes the criteria for differentiating between the simple rental of housing, which is exempt from Value Added Tax, and those services specific to the hotel industry that are subject to tax. The key lies in the nature and frequency of the additional services provided.
The General Directorate of Taxes has issued the Query V2310-24, which examines the situation of a business entity dedicated to seasonal room rentals. This entity includes, within its offering, supplies and cleaning of common areas, as well as room cleaning at the tenant's request. The main question is whether such rentals are subject to VAT or whether they qualify for the exemption provided for rentals intended exclusively for residential purposes.
The VAT Law It specifies that residential rentals are exempt as long as they do not provide complementary services typical of the hotel industry. On the other hand, if the landlord provides permanent care, periodic cleaning and linen changes, catering, or other services common in lodging establishments, the rental would be considered a lodging service and, therefore, subject to tax.
In the consultation, the General Directorate of Taxes The Court explains that additional services that would invalidate the exemption include, for example, a 24-hour reception or regular cleaning and changing of sheets/towels. However, specific tasks such as cleaning common areas, providing bed linen upon arrival and departure, or occasional plumbing and electrical maintenance are not considered services inherent to the accommodation—and therefore do not violate the exemption.
The conclusion is that if the entity limits itself to providing supplies, cleaning of common areas and, exceptionally or upon request, cleaning the room, it can remain within the VAT exemption typical of residential leases. Only when ongoing services typical of the hotel industry are incorporated, does the rental become considered a hosting service subject to taxation.
To avoid penalties or tax adjustments, it's a good idea to carefully analyze each case and the services typically offered. If you have any questions, the team of experts at Aseryde can advise you on the tax implications of different types of leases and the correct application of VAT regulations.
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