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V0743-22 ·5 April 2022 ·consulta-vinculante Medium impact
Tax

Tourist holiday rentals: capital income or business income depending on services provided

A query was raised regarding whether income from tourist holiday rentals should be taxed as capital income or as business income. The DGT ruled that it depends on whether hotel-like services are provided or if a full-time employee is hired.

In 5 key points

How it affects those involved

This ruling clarifies the tax classification for holiday rental owners, distinguishing between passive investment income and active business operations based on the level of service provided.

Lifecycle

2022-04-05PublishedPublished 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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