Skip to content
V1274-26 ·25 May 2026 ·consulta-vinculante Medium impact
Tax

El subarrendamiento de apartamentos sin servicios hoteleros se califica como rendimiento del capital mobiliario

Un consultante pregunta si el subarrendamiento de un edificio de apartamentos para uso turístico constituye una actividad económica. La DGT responde que, al no prestar servicios propios de la industria hotelera, las rentas son rendimientos del capital mobiliario.

Lifecycle

2026-05-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact