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V1226-19 ·30 May 2019 ·consulta-vinculante Medium impact
Tax

Renting accommodation without additional services requires registration under IAE heading 861.1

A query was raised regarding whether the temporary rental of a rural property without tourist services requires registration in the Economic Activities Tax (IAE). The Directorate-General for Taxes (DGT) ruled that registration depends on whether additional accommodation services are provided.

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2019-05-30PublishedPublished 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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