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V0598-18 6 March 2018 · SG de Tributos Locales Criterion in force
OTRO · iae

Renting residential property for non-hotel tourist accommodation falls under IAE group 685

A property owner requested clarification on which heading of the Business Activities Tax (IAE) should be used to register for renting residential property for non-hotel tourist accommodation without providing additional services. The Directorate General for Taxes (DGT) ruled that group 685 of the first section must be used.

The question raised

The taxpayer wishes to know the heading within the Economic Activities Tax schedules in which they must be registered for the exercise of said activity.

The DGT's ruling

Lodging service activities are classified under Group 68, specifically in group 685, "Non-hotel tourist accommodations." This group includes establishments other than hotels, hostels, or campsites, such as rustic estates or rural houses. Taxpayers may provide complementary services such as cleaning or internet without charging an additional fee.

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