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A taxpayer provides rental brokerage services and sublets properties for tourist purposes. The DGT determines the VAT treatment for both activities and the classification of income for Personal Income Tax (IRPF) purposes.
Cuestión planteada Tributación de los rendimientos percibidos en el Impuesto sobre el Valor Añadido e Impuesto sobre la Renta de las Personas Físicas, así como si existe obligación de facturar y de practicar retención.
En IVA, los subarrendamientos turísticos están exentos si no incluyen servicios de hostelería, mientras que la intermediación en nombre ajeno está sujeta al tipo general del 21%. En IRPF, el subarrendamiento es rendimiento de capital mobiliario salvo que se presten servicios de hostelería, caso en el que sería actividad económica. Las comisiones de intermediación sin riesgo y ventura son rendimientos de actividades profesionales. La obligación de retener en el arrendamiento depende de si la consultante ejerce actividad económica.
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