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V0838-23 ·11 April 2023 ·consulta-vinculante Medium impact
Tax

Tourist housing and rural land rentals must be classified under IAE groups 685 and 862

A company has requested clarification on which IAE headings should be used for the tourist rental of a dwelling and the rental of outdoor spaces on rural land. The DGT has determined that tourist housing falls under group 685, while the rental of rural spaces falls under group 862.

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2023-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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