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A property owner sought clarification on the classification of income derived from leasing an apartment to a company for tourist exploitation. The DGT ruled that, provided it does not constitute an economic activity, the income is classified as income from real estate capital for IRPF purposes, and the transaction is subject to VAT as it includes hospitality services.
Cuestión planteada 1ª Calificación del rendimiento obtenido por dicha cesión.
Si el arrendamiento no es actividad económica, los ingresos son rendimientos del capital inmobiliario en el IRPF. Los gastos de reparación, conservación e intereses de capitales ajenos son deducibles con los límites legales. En cuanto al IVA, si se prestan servicios complementarios de hostelería, la operación no está exenta. Si el propietario arrienda a un intermediario que actúa en nombre propio, el arrendamiento tributa al 21% y el servicio al cliente final al 10%.
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