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V0068-23 ·20 January 2023 ·consulta-vinculante Medium impact
Tax

Holiday home rentals must be taxed under IAE heading 685, regardless of additional services provided

A taxpayer inquiring about renting or subletting properties for tourism asked whether they should register under the non-hotel accommodation heading or if the residential rental heading suffices. The DGT ruled that holiday home rentals are classified under heading 685, regardless of whether cleaning or similar services are provided.

In 6 key points

How it affects those involved

This ruling clarifies the tax classification for holiday rentals, ensuring that the provision of ancillary services does not change the applicable IAE heading.

Lifecycle

2023-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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