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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.
Si el alquiler de vivienda de uso turístico no incluye servicios propios de la industria hotelera y no se emplea al menos a una persona con contrato laboral a jornada completa, los ingresos se calificarán como rendimientos del capital inmobiliario. La calificación de actividad económica requiere la ordenación de medios de producción y el cumplimiento de requisitos mínimos de infraestructura. La sujeción al IVA queda descartada por la localización de la prestación en las Islas Canarias.
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