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A taxpayer queried whether subletting a property for tourist use without providing additional services constitutes an economic activity and which expenses are deductible. The DGT ruled that, as no hospitality services are provided, the income is classified as income from movable capital, allowing the rent to be deducted in proportion to the subletting period.
Cuestión planteada Si los ingresos que la consultante perciba por la explotación del inmueble como casa rural sin dar servicios tendrán la calificación de rendimientos del capital mobiliario. En este caso, qué gastos podría deducir. En particular, si podría deducir el importe del alquiler del inmueble.
Si el subarrendamiento de una vivienda no incluye servicios propios de la industria hotelera (como restaurante o limpieza), los ingresos se califican como rendimientos del capital mobiliario. En este caso, el importe del alquiler pagado por el subarrendador es un gasto deducible, pero únicamente en proporción al número de días en que la vivienda haya estado efectivamente subarrendada.
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