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A non-resident couple has enquired about the taxation of income from a holiday home in Mallorca that includes cleaning and laundry services. The DGT explains that if services typical of the hotel industry are provided, the income may be classified as income from business activities.
Cuestión planteada I.- Cómo tributan en el IRNR los ingresos obtenidos por la explotacion de la vivienda vacacional para el matrimonio.
Si el alquiler de una vivienda de uso turístico se complementa con servicios de industria hotelera (limpieza, lavado de ropa, etc.), las rentas tendrán la calificación de rendimientos de actividades económicas según la LIRPF. En tal caso, la vivienda podría constituir un establecimiento permanente en España, obligando al contribuyente a tributar por el régimen general del IRNR, llevar contabilidad separada y presentar el Modelo 200. Si no se califica como actividad económica, tributará como rendimiento de bienes inmuebles sin establecimiento permanente.
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