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A taxpayer has requested clarification on which heading of the Business Activity Tax (IAE) applies to the use of a private dwelling for non-hotel tourist accommodation without complementary services. The Directorate General for Taxes (DGT) has ruled that the activity must be registered under group 685 of the first section.
Cuestión planteada Desea saber el epígrafe de las Tarifas del Impuesto sobre Actividades Económicas donde debe darse de alta por la realización de dicha actividad.
Las actividades de servicios de hospedaje en establecimientos distintos a hoteles, hostales o campings se clasifican en el grupo 685 de la Agrupación 68. En este grupo se incluyen los alojamientos turísticos extrahoteleros. Los sujetos pasivos pueden prestar servicios complementarios como limpieza o internet sin pago de cuota adicional. Si el establecimiento permanece abierto menos de ocho meses al año, la cuota será el 70% de la señalada.
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