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V1324-14 19 May 2014 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Rental of dwellings without accommodation services must be taxed under IAE heading 861.1

A taxpayer inquired whether their rural house rental activity should be classified under group 685. The DGT clarified that if only the property is rented without providing additional accommodation services, the heading for residential rentals applies.

The question raised

The taxpayer wishes to know if it is correctly classified in said group.

The DGT's ruling

The classification depends on the true nature of the activity. If the activity is limited to making the property available without reception services, periodic cleaning, or permanent assistance, it must be classified under heading 861.1 'Rental of dwellings'. If hospitality services are provided, it must be taxed under Group 68, specifically in group 685 if it is an extra-hotel tourist accommodation.

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