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Do I have to charge VAT when letting out an apartment?

Letting of property is exempt without credit which means that no VAT shall be charged on the rent. However there is an exception in the following cases:

  • the letting or property licensed by the H.C.E.B.
  • the letting of property by a limited liability company to a person registered under article 10 for his economic activity.
  • licensed car parks
  • letting of permanently installed machinery and equipment