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V0959-19 7 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital

Income from tourist rentals: capital gains or business income depending on services provided or staffing

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.

The question raised

Classification of the income obtained.

The DGT's ruling

Income constitutes returns on real estate capital if only the property is made available. It shall constitute income from economic activities if supplemented by hotel industry services (cleaning, restaurant, etc.) or if at least one person is employed under a full-time employment contract. The objective is to verify the existence of a minimum infrastructure and organization of business resources.

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