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The DGT confirms that the rental of a tourist property is an economic activity or capital income depending on whether hotel services are offered or the legal requirements for infrastructure and personnel are met.
Cuestión planteada Calificación de los rendimientos obtenidos por el arrendamiento.
El arrendamiento de inmuebles es actividad económica si se complementa con servicios de industria hotelera (limpieza, restaurante, etc.) o si se utiliza al menos una persona empleada con contrato laboral y a jornada completa. De lo contrario, las rentas se consideran rendimientos del capital inmobiliario.
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