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V2616-20 ·31 July 2020 ·consulta-vinculante Medium impact
Tax

Rental of apartments with hospitality services must be taxed under IAE group 685

A query was raised regarding whether the rental of apartments for tourist use should be classified under group 685, 'Extra-hotel tourist accommodation'. The DGT ruled that, as additional services such as cleaning and linen changes are provided, the activity constitutes hospitality rather than mere residential letting.

In 6 key points

How it affects those involved

This ruling clarifies the tax classification for short-term holiday rentals, distinguishing between simple property rentals and hospitality services, which affects the applicable Economic Activities Tax (IAE) category.

Lifecycle

2020-07-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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