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V1140-25 ·30 June 2025 ·consulta-vinculante Medium impact
Tax

Rental tourism income classified as economic activities if hotel industry services are provided

The consultant asks how to classify income from a property used for tourist rental with additional services. The DGT responds that it will depend on whether hotel industry services are provided or whether at least one person is employed on a full-time contract.

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2025-06-30PublishedPublished 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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