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A taxpayer inquired which IAE heading applies to renting rooms to young people that include internet, dining, and cleaning services. The DGT has ruled that this activity falls under group 685, covering non-hotel tourist accommodation.
Cuestión planteada Solicita información sobre el epígrafe en el que se debería dar de alta por el ejercicio de dicha actividad.
La actividad de hospedaje se clasifica en el grupo 685 de la Agrupación 68, correspondiente a alojamientos turísticos extrahoteleros, como los albergues juveniles. Los servicios de limpieza, internet o cambio de ropa son complementarios y no requieren pago de cuota adicional. El servicio de comedor no requiere un epígrafe distinto si se presta exclusivamente a los clientes del establecimiento, pero si se ofrece al público en general, se deberá satisfacer el 50% de la cuota correspondiente.
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