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A professional inquired whether renting out their property as a tourist apartment is subject to VAT and if the activity constitutes an economic activity. The DGT ruled that, in the absence of hotel services, the transaction is exempt from VAT and the income is classified as income from real estate capital.
Cuestión planteada - Si respecto al arrendamiento turístico, estas operaciones están sujetas al IVA y, en su caso, exentas y si generan derecho a la deducción en sus autoliquidaciones de IVA.
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