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V1260-19 ·3 June 2019 ·consulta-vinculante Medium impact
Tax

Renting rooms in one's own property is subject to IAE depending on the type of service provided

An individual has enquired which IAE heading applies to renting rooms in their own home. The DGT has indicated that the activity is subject to the tax and that the specific heading will depend on whether accommodation services are provided or if it is a simple lease.

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Lifecycle

2019-06-03PublishedPublished 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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