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V1282-24 ·4 June 2024 ·consulta-vinculante Medium impact
Tax

Registration in the IAE is required for tourist accommodation rentals, even if another activity is already registered

A consultant inquired whether they must register under the CNAE for accommodation if they own tourist properties but have not yet generated income from them. The DGT ruled that the taxable event for the IAE occurs through the mere exercise of the economic activity, regardless of profitability or frequency.

In 6 key points

How it affects those involved

Property owners providing tourist accommodation must ensure they are correctly registered in the IAE, even if the activity is not yet generating revenue.

Lifecycle

2024-06-04PublishedPublished 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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