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A consultant inquired whether they must register under the CNAE for accommodation if they own tourist properties but have not yet generated income from them. The DGT ruled that the taxable event for the IAE occurs through the mere exercise of the economic activity, regardless of profitability or frequency.
Cuestión planteada ¿Está obligado a darse de alta como autónomo en el CNAE correspondiente al sector de las actividades de hospedaje, aunque no tenga ingresos por este concepto?
El ejercicio de actividades económicas por cuenta propia obliga a tributar en el IAE en las rúbricas que clasifiquen las actividades efectivamente realizadas. El arrendamiento de viviendas con fines turísticos se clasifica en el grupo 685 de 'Alojamientos turísticos extrahoteleros'. Por tanto, si se realiza dicha actividad, el sujeto pasivo debe darse de alta en dicha rúbrica, de forma adicional a su actividad profesional principal.
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