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V2595-21 ·25 October 2021 ·consulta-vinculante Medium impact
Tax

Rental tourism requires IAE registration; income classified as real estate returns

The consultant asks whether registration in the IAE is required for tourist rentals and how such income is taxed in the IRPF. The DGT responds that registration in the IAE is required and that, since no full-time employment contract is entered into, the income is classified as real estate returns.

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2021-10-25PublishedPublished 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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