{"id":44921,"date":"2025-04-24T11:09:59","date_gmt":"2025-04-24T10:09:59","guid":{"rendered":"https:\/\/crs-advogados.com\/legal-alert-new-understanding-of-the-tax-authority-at-about-the-vat-rate-applicable-to-local-accommodation\/"},"modified":"2025-04-24T15:51:47","modified_gmt":"2025-04-24T14:51:47","slug":"legal-alert-new-understanding-of-the-tax-authority-at-about-the-vat-rate-applicable-to-local-accommodation","status":"publish","type":"post","link":"https:\/\/crs-advogados.com\/en\/legal-alert-new-understanding-of-the-tax-authority-at-about-the-vat-rate-applicable-to-local-accommodation\/","title":{"rendered":"Legal Alert | New Understanding of the Tax Authority (AT) about the VAT Rate Applicable to Local Accommodation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"44921\" class=\"elementor elementor-44921 elementor-44911\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4eea709c elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"4eea709c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61c36c6 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"61c36c6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4412ebb sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"4412ebb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The transfer of the operation of the AL service to specialized companies is already a well-established practice in the sector, making it easier to manage the accommodation and its clients. To do this, the owner of the property assigns the operation of the AL to a certain company, at a fee.<\/p>\n<p><strong>But what impact does this transfer have on the VAT regime?<\/strong><\/p>\n<p>In 2019, the Tax Authority (AT) ruled that, for the transactions included in item 2.17 of List I annexed to the CIVA, it would be applicable a reduced rate of 6%.<\/p>\n<p>In other words, both the invoices issued by the operating company to its clients and the invoices issued by the owner of the property to his company should be subject to VAT at the reduced rate of 6%.<\/p>\n<p><strong>This understanding has now been changed by the AT, in the <\/strong><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/informacoes_vinculativas\/despesa\/civa\/Documents\/PIV_27356.pdf\"><strong>Binding Information<\/strong><\/a><strong> published in March 2025.<\/strong><\/p>\n<p>When asked to rule on the VAT rate to be applied to the amount received by the owner of the property as part of the rental activity carried out by a company hired for this purpose, the AT has now stated that only invoices issued by the rental company to clients benefit from the reduced rate of 6%, with <strong>the owner being obliged to pay VAT at the normal rate of 23% on the amount received<\/strong>.<\/p>\n<p>According to this new interpretation, the transfer of the operating rights of the AL establishment to the operating company is an atypical provision of services, which goes far beyond the mere provision of AL services, so only the latter would benefit from the scope of section 2.17.<\/p>\n<p>As such, <strong><u>the amount received by the owner in return for the transfer must be taxed at the standard rate of 23%, and does not benefit from any exemption or reduction in the rate.<\/u><\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>Contact us: +351\u00a0214\u00a0046\u00a0850 | crs@crs-advogados.com<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>This change could have an impact on the VAT framework for these operations, requiring careful analysis of the contracts signed between the owner and the operating company.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a4573b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"a4573b5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-6d3b521 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"6d3b521\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-9d99828 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"9d99828\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16712b8 sc_fly_static elementor-widget elementor-widget-image\" data-id=\"16712b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/04\/Raquel-Galinha-Roque.png\" class=\"attachment-large size-large wp-image-44913\" alt=\"\" srcset=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/04\/Raquel-Galinha-Roque.png 150w, https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/04\/Raquel-Galinha-Roque-120x120.png 120w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a7cbcd sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"7a7cbcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-430a5d5 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"430a5d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/crs-advogados.com\/en\/team\/raquel-galinha-roque\/\">Raquel Galinha Roque<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5885313 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"5885313\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Partner<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-a754835 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"a754835\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-384f715 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"384f715\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa75653 sc_fly_static elementor-widget elementor-widget-image\" data-id=\"fa75653\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2024\/11\/Maria-Leonor-Pinto.png\" class=\"attachment-large size-large wp-image-44237\" alt=\"\" srcset=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2024\/11\/Maria-Leonor-Pinto.png 150w, https:\/\/crs-advogados.com\/wp-content\/uploads\/2024\/11\/Maria-Leonor-Pinto-120x120.png 120w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0888112 sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"0888112\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7792f5 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"a7792f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/crs-advogados.com\/en\/team\/maria-leonor-pinto\/\">Maria Leonor Pinto<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3fb76b sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"c3fb76b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Trainee Lawyer<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-01ead49 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"01ead49\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-175d98a sc_fly_static elementor-widget elementor-widget-html\" data-id=\"175d98a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.post_featured {display: none;}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1eec72 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"e1eec72\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1a44e4 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"e1a44e4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-587b1b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"587b1b3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16f7f8b sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"16f7f8b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15b443a elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"15b443a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7235c84 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"7235c84\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b16d6d elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"2b16d6d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea6bf6a sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"ea6bf6a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5139085 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"5139085\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-afc1c56 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"afc1c56\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c5181f elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"8c5181f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d46acc4 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"d46acc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6fbf64e elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"6fbf64e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cc2f211 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"cc2f211\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1dfdcd2 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"1dfdcd2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd56914 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"fd56914\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e293c67 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"e293c67\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ab7fe4 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"2ab7fe4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The transfer of the operation of the AL service to specialized companies is already a&hellip;<\/p>\n","protected":false},"author":7,"featured_media":44923,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[455,372],"class_list":["post-44921","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-alerts-en","tag-maria-leonor-pinto-en","tag-raquel-galinha-roque-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.8 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Legal Alert | New Understanding of the Tax Authority (AT) about the VAT Rate Applicable to Local Accommodation - CRS Advogados<\/title>\n<meta name=\"description\" content=\"The Portuguese Tax Authority reinterprets the VAT rate for local accommodation. 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