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The consultant asks how to classify income from a property used for tourist rental with additional services. The DGT responds that it will depend on whether hotel industry services are provided or whether at least one person is employed on a full-time contract.
Classification of income obtained for the purposes of Personal Income Tax.
If the lease is supplemented by services typical of the hotel industry, such as restaurant or cleaning services, the income constitutes returns from economic activities. If such services are not provided and there is no employment of at least one full-time employee under a labor contract, the income shall be classified as returns from real estate capital. The determination of whether the services are typical of the hotel industry is a question of fact.
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