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The inquirer asks about the identification requirements for tourists renting their holiday home. The DGT clarifies that any official document may be used for identification and that the owner must keep a copy of said identification for as long as it has tax implications.
Cuestión planteada
Para la identificación de los beneficiarios del uso de viviendas con fines turísticos, es válido cualquier documento oficial que permita su identificación completa, como el DNI, NIE o pasaporte. El cedente debe conservar una copia del documento de identificación de los beneficiarios durante el plazo de prescripción de las obligaciones tributarias.
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