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V0309-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Rental of tourist properties must be taxed as non-hotel tourism accommodation

The DGT determines that the rental of a property used for tourism with cleaning and linen changes constitutes a tourism accommodation business and must be taxed under group 685.

In 5 key points

How it affects those involved

Properties used for tourism with cleaning and linen services are classified as tourism accommodation and must be taxed under group 685 of the IAE.

Lifecycle

2025-03-17PublishedPublished 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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