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V1094-19 ·21 May 2019 ·consulta-vinculante Medium impact
Tax

Rental income from tourist property without hotel services classified as capital gains

The taxpayer asks about the tax treatment of a community of property that rents out a property for vacation tourism. The DGT determines that, since no hotel services are provided or staff employed, the income is classified as capital gains and not as income from economic activities.

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2019-05-21PublishedPublished 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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