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A consultant asks whether letting a block of flats for tourist use constitutes an economic activity. The DGT responds that, as no hotel services are provided, the income is considered returns on movable capital.
Question posed: Classification of the income received for Personal Income Tax purposes.
Income from the subletting of dwellings constitutes returns on movable capital, unless it involves the organization of production means and human resources for the distribution of goods or services. In order to be considered income from economic activities, the provision of complementary services characteristic of the hotel industry must be present. In the case presented, the fulfillment of the requirements for an economic activity is not inferred.
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