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V0056-20 ·14 January 2020 ·consulta-vinculante Medium impact
Tax

Hourly residential rentals for filming classified as commercial premises rental under IAE if no additional services are provided

A company sought clarification on whether the occasional hourly rental of residential properties for advertising shoots should be taxed under the residential rental heading or as a different activity. The DGT ruled that, if no accommodation services are provided, it must be classified as the rental of industrial and other premises.

In 6 key points

How it affects those involved

This ruling clarifies the tax classification for property owners renting homes for short-term filming purposes, potentially shifting the tax category from residential to commercial/industrial depending on the services offered.

Lifecycle

2020-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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