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V1130-24 23 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Tourist accommodation rentals require additional services or an employee to be classified as an economic activity

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.

The question raised

Whether, for the classification of income obtained from such rentals as income from economic activities for Personal Income Tax purposes, it is necessary to hire a person under a full-time employment contract.

The DGT's ruling

The leasing of real estate constitutes an economic activity if at least one employee is used under a full-time employment contract. However, if the rental of tourist accommodation is supplemented with hotel industry services (cleaning, restaurant, laundry, etc.), the income shall be classified as income from economic activities without the need to meet the employee requirement.

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