Tax-exempt Vacation Apartment Rentals with 24-Hour Phone Support: Industry Hotel Services Excluded

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

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.