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V2316-20 ·7 July 2020 ·consulta-vinculante Medium impact
Tax

Letting properties for vacation use without hotel services is taxed as movable capital income

A physical person enquires about the taxation of subletting properties for vacation use without providing hotel services. The DGT determines that, in the absence of complementary services, the income is considered movable capital income and not an economic activity.

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2020-07-07PublishedPublished 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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