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V2672-19 ·30 September 2019 ·consulta-vinculante Medium impact
Tax

Holiday rentals must be registered under group 685 for non-hotel tourist accommodation

A taxpayer inquired which IAE heading applies to the short-term rental of a property for holiday use. The DGT ruled that group 685 of the first section must be used.

In 6 key points

Lifecycle

2019-09-30PublishedPublished 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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