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V1129-22 ·20 May 2022 ·consulta-vinculante Medium impact
Tax

Rental of dwellings without additional services falls under IAE heading 861.1

The query asks how to distinguish between the rental of dwellings and hospitality services for the purposes of the IAE. The DGT clarifies that if no additional services, such as cleaning or linen changes, are provided, the activity is classified as the rental of dwellings rather than hospitality.

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2022-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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