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The DGT determines that the rental of a property used for tourism with cleaning and linen changes constitutes a tourism accommodation business and must be taxed under group 685.
Cuestión planteada Se plantea si dicha actividad supone un negocio de hospedaje o un alquiler tradicional.
El arrendamiento de viviendas para fines turísticos o vacacionales, que ofrece servicios como cambio de ajuar o limpieza, se clasifica en el grupo 685 de la sección primera de las Tarifas del IAE. Este grupo incluye los "Alojamientos turísticos extrahoteleros", que comprenden servicios de hospedaje prestados en pisos, apartamentos o fincas rústicas que no tengan la condición de hoteles, hostales o similares.
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