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V1188-15 ·16 April 2015 ·consulta-vinculante Medium impact
Tax

Letting tourist property constitutes an economic activity if hotel services are provided or full-time staff employed

The DGT confirms that the rental of a tourist property is an economic activity or capital income depending on whether hotel services are offered or the legal requirements for infrastructure and personnel are met.

In 5 key points

How it affects those involved

The classification of tourist property rentals as economic activity or capital income depends on the provision of hotel services or compliance with legal infrastructure and staffing requirements.

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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