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A property owner in Tenerife asks whether renting her property to tourists via platforms, offering only ancillary services, is subject to IGIC or VAT, and what classification it has in income tax. The DGT states that the activity is not subject to VAT due to its location in the Canary Islands and refers the IGIC question to the Canary Islands Government. In income tax, income will be classified as property income if no hotel services are provided and no full-time employee is hired.
Cuestión planteada Tributación de la operación en el Impuesto General Indirecto Canario y calificación de la renta en el Impuesto sobre la Renta de las Personas Físicas.
Las operaciones de arrendamiento de inmuebles en Canarias no están sujetas al IVA por no realizarse en el territorio de aplicación del impuesto. En el IRPF, si el alquiler no incluye servicios propios de la industria hotelera y no se utiliza al menos una persona empleada con contrato laboral a jornada completa, los ingresos se califican como rendimientos del capital inmobiliario. La determinación de si se prestan servicios adicionales es una cuestión de hecho que debe acreditar el contribuyente.
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