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The query asks how to distinguish between the rental of dwellings and hospitality services for the purposes of the IAE. The DGT clarifies that if no additional services, such as cleaning or linen changes, are provided, the activity is classified as the rental of dwellings rather than hospitality.
Cuestión planteada En relación con las consultas V0898-17 y V0106-22, se desea aclaración sobre el criterio para clasificar en las Tarifas del Impuesto sobre Actividades Económicas a las viviendas cuando se alquilan sin prestación de servicios de hospedaje.
La actividad de hospedaje (grupo 685) se diferencia del alquiler de viviendas (epígrafe 861.1) porque el hospedaje incluye servicios adicionales como limpieza, cambio de ropa, custodia de maletas o alimentación. Si el titular solo pone a disposición el inmueble sin prestar estos servicios, debe tributar en el epígrafe 861.1. No obstante, la clasificación depende de las circunstancias específicas y servicios que se aporten en cada caso.
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