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A query was raised regarding whether hiring a full-time employee is mandatory to qualify tourist accommodation rentals as an economic activity. The DGT ruled that this is only necessary if the additional services typical of the hotel industry are not provided.
Cuestión planteada Si para la calificación de los rendimientos obtenidos por dichos alquileres como rendimientos de actividades económicas en el Impuesto sobre la Renta de las Personas Físicas es necesario contratar a una persona con contrato laboral y a jornada completa.
El arrendamiento de inmuebles es actividad económica si se utiliza, al menos, una persona empleada con contrato laboral y a jornada completa. No obstante, si el alquiler de la vivienda turística se complementa con servicios de industria hotelera (limpieza, restaurante, lavado de ropa, etc.), las rentas tendrán la calificación de rendimientos de actividades económicas sin necesidad de cumplir el requisito del empleado.
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