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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.
Cuestión planteada 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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