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A company has requested clarification on which IAE headings should be used for the tourist rental of a dwelling and the rental of outdoor spaces on rural land. The DGT has determined that tourist housing falls under group 685, while the rental of rural spaces falls under group 862.
Cuestión planteada Epígrafes del Impuesto sobre Actividades Económicas en los que deben clasificarse las dos nuevas actividades. Se han encontrado consultas anteriores en las que se clasifican dichas actividades, respectivamente, en los epígrafes 861.1 "Alquiler de viviendas" y 861.2 "Alquiler de locales industriales y otros alquileres n.c.o.p.", pero al ser el terreno de naturaleza rústica, podría ser otra la clasificación.
El alquiler de viviendas para fines turísticos se clasifica en el grupo 685 de alojamientos turísticos extrahoteleros. El alquiler de bienes inmuebles de naturaleza rústica, como espacios exteriores para eventos sin servicios adicionales, se clasifica en el grupo 862. Para el grupo 862, la obligación de alta y declaración solo existe si la cuota resultante es superior a 601,01 euros.
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