At the moment the rate for VAT applicable for tourist Rentals is 10%. The application of this rate depends upon the complementary services that are offered.
We can take as a reference the following services expressly determined by the General Directorate of Taxes to be considered as complementary Services that are directly related to the hotel industry:
· Weekly cleaning inside the accommodation.
· Weekly change of linen and bedding.
On the contrary, the following services are NOT considered to be directly related complimentary services:
·Entrance and exit cleaning service.
· Linen and bedding change service provided only at entrance and exit.
· Cleaning services for common areas (i.e. foyer, stairs, and lifts), nor in the urbanization (i.e. green areas, entrances, and pathways).
· Technical assistance for any repairs carried out for plumbing or electrical faults, glass, lock, or appliance breakage or repairs.