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V3126-19 ·8 November 2019 ·consulta-vinculante Medium impact
Tax

Using a private residence as a tourist apartment requires registration under IAE group 685

A taxpayer requested clarification on which IAE category to use for registering a property intended for use as a non-hotel tourist apartment. The DGT has ruled that it must be registered under group 685 of the first section.

In 6 key points

How it affects those involved

This ruling clarifies the tax registration requirements for owners of non-hotel tourist accommodations, ensuring they are correctly categorised under the specific IAE group for lodging services.

Lifecycle

2019-11-08PublishedPublished 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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