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V1172-15 ·16 April 2015 ·consulta-vinculante Medium impact
Tax

Short-term property rental deemed capital income without additional services

A property owner asks whether renting her property for up to 15 days should be taxed as capital income or as an economic activity. The DGT responds that it remains capital income unless specific infrastructure requirements are met.

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Lifecycle

2015-04-16PublishedPublished 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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