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The inquirer asks whether they must register using Form 036 for renting and subletting apartments. The DGT indicates that although renting and subletting are taxable events for the IAE, the inquirer is exempt from this tax as a natural person.
Cuestión planteada ¿Debe darse de alta en el modelo 036?
El arrendamiento y subarrendamiento de inmuebles constituyen hecho imponible del IAE al ordenar medios de producción o recursos humanos. Sin embargo, el consultante, al ser persona física, se beneficia de la exención del artículo 82.1.c) del TRLRHL. Esto implica que no debe presentar el modelo 840, pero sí debe comunicar su alta en el Censo de Empresarios mediante el modelo 036 o 037.
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