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The taxpayer asks about the tax treatment of a community of property that rents out a property for vacation tourism. The DGT determines that, since no hotel services are provided or staff employed, the income is classified as capital gains and not as income from economic activities.
Question raised 1.) Tax treatment of income obtained for Personal Income Tax purposes.
Income from a community of property is classified as income from real estate capital if no services typical of the hotel industry are provided and no full-time worker is employed. Regarding VAT, the leasing of housing for tourist use is subject to and exempt from VAT if no complementary services are offered. The mediation service of the web platform is subject to VAT at 21% and, as the provider is a non-resident, the reverse charge mechanism applies.
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