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An entity sought clarification regarding the VAT and IAE (Economic Activities Tax) treatment of a tourist apartment activity providing reception, cleaning, and common area services. The DGT ruled that, as it provides hospitality industry services, the activity is subject to VAT at the reduced rate of 10% and must be registered for IAE according to the category assigned by the Autonomous Community.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido y por el Impuesto sobre Actividades Económicas de la citada actividad.
El arrendamiento de inmuebles destinados a uso turístico que incluya servicios complementarios de la industria hotelera (como recepción permanente, custodia de maletas o limpieza semanal) no está exento de IVA. En este caso, la actividad tributa al tipo reducido del 10%. Respecto al IAE, la entidad debe darse de alta en el grupo 685 (alojamientos turísticos extrahoteleros) o en el 684 (hoteles-apartamentos) según la calificación de la Comunidad Autónoma competente.
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