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A property owner rents a tourist apartment to a third party who subsequently sublets it for commercial use. The DGT has ruled that, as no hotel services are provided and no staff are employed, the income is classified as income from real estate capital for Personal Income Tax purposes and is subject to VAT, as it constitutes a lease for subletting.
Cuestión planteada 1. Calificación de las rentas derivadas del arrendamiento y deducibilidad de los gastos en el Impuesto sobre la Renta de las Personas Físicas.
Si el alquiler de una vivienda turística no incluye servicios propios de la industria hotelera (limpieza, restaurante, etc.) y no se emplea al menos a una persona con contrato laboral a jornada completa, las rentas se califican como rendimientos del capital inmobiliario. En este caso, no aplica la reducción por alquiler de vivienda permanente. Respecto al IVA, el arrendamiento está sujeto al tipo general al destinarse el inmueble al subarrendamiento en el ejercicio de una actividad empresarial.
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