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A query is made regarding the taxation of income from the rental of a tourist accommodation and its subletting. The DGT responds that the classification depends on whether hotel services are provided or if minimum infrastructure requirements are met.
Question posed: Taxation in the Personal Income Tax of the amounts received for the rental of said accommodation. Furthermore, it is asked what the taxation would be in the event that the accommodation is not owned by the consultant, i.e., in the event that they rent it in order to subsequently sublet it.
If the rental of the tourist accommodation does not include hotel industry services (cleaning, restaurant, etc.) and the minimum infrastructure requirements (premises and employee) are not met, it is taxed as income from real estate capital. If hotel services are provided or the requirements for means of production and human resources are met, it is taxed as income from economic activities. In the case of subletting, it is taxed as income from movable capital, unless it constitutes an economic activity through the provision of complementary services.
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