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V1481-22 21 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · alojamientos turísticos extrahoteleros

Registration in IAE for tourist rentals and VAT and partner income treatment

A consultant wishes to establish a society to manage the tourist rental of her properties. The DGT examines registration in the IAE, VAT applicability on services, and the classification of partner income for personal income tax.

The question raised

1.) IAE heading in which the company must be registered.

The DGT's ruling

The activity of tourist rental through a digital platform requires registration in the IAE under group 685 for non-hotel accommodations. The lease shall be subject to VAT if complementary hotel industry services are provided; otherwise, it shall be subject and exempt if the destination is a dwelling. The income of partners for services other than the role of administrator is considered earned income, whereas the remuneration of administrators is also considered earned income, and dividends are income from movable capital.

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