I rent a tourist apartment, do I have to pay VAT?

Whoever rents tourist accommodation has, for the purposes of VAT , the status of entrepreneur (art 5.uno.c LIVA ). However, those of accommodation in which the NOT provides typical services of the hotel industry. In such cases, the lessor shall not file or pay VAT.

If services specific to the hotel industry are provided, the rental of a tourist apartment will not be exempt from VAT and must be taxed at the reduced rate of 10% as a hotel establishment (art 91.uno .2. 2 LIVA).

Tourist rentals should therefore be distinguished between hotel and catering services. Thus, lodging services are characterised by providing customer service beyond the provision of a property or part of it. In other words, accommodation services, in contrast to property rental, normally include the rendering of services such as concierge and permanent and continuous customer service in a space allocated for this purpose, daily cleaning of property/room and accommodation, daily changing of bed linen and bath towels as well as other services (laundry, luggage storage service, daily press, accommodation booking (holiday reservation), etc.) and sometimes room-service and catering services. 

The following are not considered complementary services specific to the hotel industry:

• Cleaning services in the property provided at the beginning and at the end of the stay of each tenant.

• Change of bed linen and towels in the property provided at the beginning and at the end of the stay of each tenant.

• Cleaning in the building's communal areas (hall, stairs and lifts) and the area in which it is located (green areas, gates, pavements and streets).

• Technical support and maintenance services for repairs in plumbing, electricity, glass, blinds, locks and household appliances.