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Una persona física consulta sobre la tributación de una vivienda registrada como alojamiento de turismo rural alquilada por periodos cortos sin servicios de hostelería. La DGT determina que la operación está exenta de IVA si el destino es vivienda y no hay servicios hoteleros, y que los ingresos son rendimientos del capital inmobiliario en IRPF al no cumplir los requisitos de actividad económica.
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