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V0731-17 22 March 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Residential rentals with cleaning services at check-in and check-out are VAT exempt and classified as income from immovable property

A property owner sought clarification regarding the taxation of a holiday rental that includes cleaning services at the beginning and end of the stay. The DGT has determined that the rental is exempt from VAT, is classified as non-hotel tourist accommodation for IAE purposes, and constitutes income from immovable property for IRPF purposes.

The question raised

Tributación en el Impuesto sobre el Valor Añadido, Impuesto sobre Actividades Económicas e Impuesto sobre la Renta de las Personas Físicas.

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