Spanish VAT on Tourist Rental Property Management Commissions

• Tourist rental property management services are subject to 21% VAT.
• A company wants to expand its business to include managing tourist rental properties.
• The company receives a commission for each rental.
• The company only manages marketing, cleaning, and minor repairs.
• The company acts as a mediator for property owners, making its activity subject to VAT.
• The mediation service is subject to Spanish VAT because the properties are located in Spain.
• The general VAT rate of 21% applies.
• The company must issue invoices with 21% VAT on the commission charged to property owners.

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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