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V0106-22 24 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Short-term holiday rentals without accommodation services subject to IAE under group 685

An individual rents out their property for tourist purposes via an online platform without providing accommodation services. The DGT has ruled that this activity is subject to the Business Activity Tax (IAE), that the lease is exempt from VAT, and how this income must be taxed for Personal Income Tax (IRPF) purposes.

The question raised

Liability for the Tax on Economic Activities and, where applicable, classification within the tax rates.

The DGT's ruling

The rental of housing for tourist purposes without additional accommodation services constitutes a taxable event for the IAE, and must be registered under group 685 of 'Extra-hotel tourist accommodations'. The leasing of the housing is subject to and exempt from VAT if no complementary hotel industry services are provided. For IRPF purposes, this income is classified as income from real estate capital, and deductible expenses shall be calculated including the amount of VAT incurred.

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