Author: Laura Moreno Caparros
Spain: 24-hour telephone assistance during the stay in tourist apartments does not prevent the application of the VAT exemption
09/26/2024
According to the General Directorate of Taxes, this offer of telephone assistance to address incidents during the stay in a tourist apartment is not a service inherent to the hotel industry, so it does not affect the VAT exemption if no other hotel services are provided. Like any other activity, the rental of homes or […]