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The taxpayer inquired whether profits from heading 861.1 (rental of dwellings) can be allocated to the Canary Islands investment reserve. The DGT ruled that if the property is rented solely without providing hospitality services, the income is classified as income from real estate capital rather than an economic activity.
Cuestión planteada Si los beneficios obtenidos en Canarias de la actividad correspondiente al epígrafe 861.1 (el epígrafe 861.1 de la sección primera clasifica la actividad de "Alquiler de viviendas") se pueden dotar al incentivo del artículo 27 de la Ley 19/1994.
Para que el alquiler de inmuebles sea actividad económica y permita la reserva para inversiones, debe cumplir el artículo 27.2 de la LIRPF, utilizando al menos una persona empleada con contrato laboral y a jornada completa. Si la actividad se limita a poner la vivienda a disposición del arrendatario sin servicios de recepción o limpieza, se clasifica como rendimientos del capital inmobiliario. En este caso, no se puede aplicar el incentivo de la reserva para inversiones en Canarias.
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