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A property owner has enquired whether income from renting their property on tourist platforms constitutes capital income or income from economic activities. The DGT has ruled that it depends on whether hotel-like services are provided or if a full-time employee is hired.
Cuestión planteada Calificación de las rentas obtenidas.
Las rentas son rendimientos del capital inmobiliario si solo se pone el inmueble a disposición. Serán rendimientos de actividades económicas si se complementan con servicios de industria hotelera (limpieza, restaurante, etc.) o si se emplea al menos a una persona con contrato laboral a jornada completa. El objetivo es verificar la existencia de una infraestructura mínima y organización de medios empresariales.
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