MEDIUM
FISCAL

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

V1140-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1140-25
Published
30 Jun 2025

Summary

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.

In 5 key points

Lifecycle

2025-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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