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A property owner inquired whether short-term holiday rentals, including cleaning and linen change services provided only at the start and end of a stay, should be taxed as a business activity or investment income. The Directorate General for Tax (DGT) ruled that, as these do not constitute hotel services and the owner does not employ full-time staff, the income is classified as investment income and is exempt from VAT.
Cuestión planteada Tributación del arrendamiento en el Impuesto sobre el Valor Añadido e Impuesto sobre la Renta de las Personas Físicas.
El arrendamiento de vivienda con servicios de limpieza y cambio de ropa prestados únicamente a la entrada y salida del periodo contratado no constituye servicios complementarios de la industria hotelera. Por tanto, la operación está exenta de IVA. En el IRPF, al no prestarse servicios hoteleros ni disponer de al menos un empleado con contrato laboral a jornada completa, los ingresos se califican como rendimientos del capital inmobiliario.
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