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V1984-21 ·23 June 2021 ·consulta-vinculante Medium impact
Tax

Tourist accommodation rentals are subject to IAE, but DGT declines to rule on municipal waste collection charges

The applicant inquired whether renting a tourist property without additional services triggers a municipal patrimonial charge for waste collection. The DGT confirmed that the activity is subject to the IAE (Business Activity Tax), but stated it cannot determine if the municipal charge applies as this depends on the interpretation of local ordinances.

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2021-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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