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A taxpayer inquired about the classification of income derived from subletting apartments for holiday use. The DGT ruled that such income constitutes returns on movable capital, unless the activity is structured as a formal business activity.
Cuestión planteada Calificación en el Impuesto sobre la Renta de las Personas Físicas de los rendimientos que perciba por el subarrendamiento de tales inmuebles.
El subarrendamiento de inmuebles se califica como rendimiento del capital mobiliario si no constituye una actividad económica. Para que se considere rendimiento de actividades económicas, debe existir la ordenación por cuenta propia de medios de producción y recursos humanos para la distribución de servicios, como ocurriría al prestar servicios complementarios propios de la industria hotelera.
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