The general VAT rule states that the rental of immovable property is exempt from VAT. This is a general principle, to which there are exceptions, such as the rental of garages or the provision of furnished accommodation. In practice, a hotel service is sometimes broadly formulated, so that the rental of furnished student rooms (with additional services) could also be included. The legislator is trying to put a stop to this. An overview of the latest developments in this regard…
Source: alaska-group.eu