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VAT Exemption Criteria for Leasing Tourist Accommodation: A Tax Flash Update

  • DGT has established criteria for whether leasing of tourist accommodation is exempt from VAT
  • If leasing company provides hotel industry services, lease is not exempt from VAT
  • If lessor only provides telephone assistance and support during stay, lease is exempt from VAT

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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