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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.
Cuestión planteada - Sujeción al Impuesto sobre Actividades Económicas, y en su caso, clasificación en las Tarifas del impuesto.
El alquiler de vivienda para fines turísticos sin servicios adicionales de hospedaje constituye un hecho imponible del IAE, debiendo darse de alta en el grupo 685 de 'Alojamientos turísticos extrahoteleros'. El arrendamiento de la vivienda está sujeto y exento de IVA si no se prestan servicios complementarios de la industria hotelera. En el IRPF, estos ingresos son rendimientos del capital inmobiliario y los gastos deducibles se computarán incluyendo la cuota de IVA soportado.
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