{"id":21801,"date":"2017-10-11T18:35:08","date_gmt":"2017-10-11T16:35:08","guid":{"rendered":"https:\/\/www.in-diem.com\/apartments-and-residences-without-hotel-services-vat-exemption\/"},"modified":"2026-08-12T16:08:23","modified_gmt":"2026-08-12T14:08:23","slug":"apartments-and-residences-without-hotel-services-vat-exemption","status":"publish","type":"post","link":"https:\/\/www.in-diem.com\/en\/apartments-and-residences-without-hotel-services-vat-exemption\/","title":{"rendered":"Apartments and Residences Without Hotel Services. VAT Exemption"},"content":{"rendered":"
\n

Renting out vacation apartments, homes, or parts of homes often raises questions regarding VAT. The main issue does not depend solely on whether the property is advertised on a tourism platform, the length of the stay, or whether an administrative license exists, but rather on whether the landlord merely makes the property available to the guest or also provides services typical of the hotel industry<\/strong>. <\/p>\n\n

This publication was based on Binding Ruling V1781-17, dated July 10, 2017, regarding the rental of apartments, homes, or parts of homes without the provision of services typical of the hotel industry<\/strong>. The ruling remains a useful reference, but its explanation should be updated so that property owners, vacation rental managers, real estate investors, and companies in the sector can more clearly distinguish when a rental is subject to and exempt from VAT<\/strong>, and when it may be subject to VAT but not exempt<\/strong>. <\/p>\n\n

The regulation must be analyzed based on Law 37\/1992 on Value-Added Tax<\/strong><\/a>, particularly Article 20.1.23, and the guidelines published by the Tax Agency regarding the rental of tourist apartments and VAT<\/a>.<\/p>\n\n