Skip to content
V0215-18 ·31 January 2018 ·consulta-vinculante Medium impact
Tax

Tourist apartment activities must be registered under IAE group 685

A property owner inquired whether they must register under group 685 of the IAE Tariffs for the operation of three tourist apartments. The DGT ruled that they must, as these constitute non-hotel tourist accommodation.

In 5 key points

How it affects those involved

Property owners operating non-hotel tourist accommodation must ensure correct tax registration under the specific IAE group 685.

Lifecycle

2018-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact