Touristic Rentals

Why do the terms “AT & VFT” appear on the Web?


If you have searched among our accommodations you will have seen that in all it puts at the end either AT, or VFT. We thus indicate our accommodations to differentiate the Tourist Apartments (AT) from Homes for Tourist Purposes (VFT). Apparently there is not much difference between the two and we treat both with the same affection. But before the law they are two different accomodations.

What difference is there between the tourist apartment and the dwelling for tourist purposes?

ATs are accommodations that can only be used for tourist rental, as part of a “joint” group and as a professional activity. HOMA RENTALS registers the different groups for private owners of tourist apartments to be able to rent them legally and with guarantees. The activity of tourist apartments (AT) is subject to 10% VAT, included in all rentals.

The VFT are residential accommodations that are totally or partially intended for tourist rental. They are privately owned and individually registered for their tourism activity. HOMA RENTALS arranges the rent between the guest and the owner of a registered accommodation, in order to give the maximum guarantee and service to both. The rental of a VFT property is closed with a contract between the owner and the guest and the invoice generated by the owner is exempt from VAT.

The AT nameplate, VFTs don’t need it.

Are there no other differences?

Yes, there are but they are less significant. In general, tourist apartments, being a professional activity, have more regulations. But as we said before, when treating all our accommodations with the same affection, they all meet the requirements of both types. Below we leave the link to the regulations in case you have more interest in reading about this topic.



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