- Rental of tourist apartments with 24-hour telephone assistance is exempt from VAT
- The consultant manages rental of tourist apartments on behalf of owners, receiving compensation
- Services include 24-hour telephone assistance and assistance during the stay
- Question raised if these services are considered part of the hotel industry
- DGT states that services provided by the consultant are not considered part of the hotel industry
- Rental of tourist apartments managed by the consultant remains exempt from VAT
- Services provided by entrepreneurs or professionals are subject to VAT
- Rental of apartments is exempt from VAT unless they include hotel industry services like cleaning
- 24-hour telephone assistance and assistance during the stay are not considered hotel industry services
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.
