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V0730-16 ·23 February 2016 ·consulta-vinculante Medium impact
Tax

Renting rooms with additional services is classified under IAE group 685

A taxpayer inquired which IAE heading applies to renting rooms to young people that include internet, dining, and cleaning services. The DGT has ruled that this activity falls under group 685, covering non-hotel tourist accommodation.

In 6 key points

How it affects those involved

This ruling clarifies the tax classification for niche accommodation services, ensuring providers of room rentals with amenities are correctly registered under the non-hotel tourist accommodation category.

Lifecycle

2016-02-23PublishedPublished 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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