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An individual has enquired which IAE heading applies to renting rooms in their own home. The DGT has indicated that the activity is subject to the tax and that the specific heading will depend on whether accommodation services are provided or if it is a simple lease.
Cuestión planteada Desea saber el epígrafe de las Tarifas del Impuesto sobre Actividades Económicas donde debería estar clasificada por el ejercicio de dicha actividad.
La actividad de alquiler de habitaciones constituye un hecho imponible del IAE al suponer la ordenación de medios de producción. Si se prestan servicios de hospedaje (limpieza, cambios de ajuar, etc.), corresponde el grupo 685 de Alojamientos Turísticos Extrahoteleros. Si solo se pone a disposición el inmueble sin servicios adicionales, corresponde el epígrafe 861.1 de Alquiler de viviendas.
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