Billing obligations for subletting of tourist properties

The DGT establishes that a person who sublets real estate to individuals for tourism purposes, which are exempt from VAT, is not obliged to issue an invoice for that sublease, provided that he does not commit himself to the provision of other complementary services typical of the hotel industry.

A natural person develops activities related to the tourist rental of real estate, and on the one hand acts as an intermediary between the owners and the internet advertising platforms, activity for which he receives a commission and, on the other hand, leases homes that he subsequently sublets for purposes tourist

The General Directorate, in relation to the billing obligations, reminds that businessmen or professionals are required to issue invoices and copies for deliveries of goods and services rendered in the development of their activity, including those not subject and subject but exempt from VAT, in the terms established in the Rgto Fac and with no other exceptions than those provided therein.

In this sense, there is no obligation to issue an invoice for internal VAT-free operations established in the VAT regulations, except for the following:

• those relating to medical and health services, with the exception of the exemption relating to deliveries of goods and services rendered by Social Security;
• deliveries of land and buildings;
• deliveries of goods used to perform exempt operations;
• deliveries of goods whose acquisition, involvement or importation or that of its component elements has determined the total exclusion of the right to deduct in favor of the transferor;
• deliveries of goods and services rendered by political parties to finance their activity.

Therefore, the natural person is not obliged to issue an invoice for subleases that are made to individuals and that are exempt from VAT because they are leases that are considered services, but for the intermediation activity, which is not exempt from this tax.