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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.
Cuestión planteada 1.) Epígrafe del IAE en que tiene que darse de alta la sociedad.
La actividad de alquiler turístico mediante plataforma digital requiere alta en el IAE en el grupo 685 de alojamientos extrahoteleros. El arrendamiento estará sujeto a IVA si se prestan servicios complementarios de la industria hotelera; de lo contrario, estará sujeto y exento si el destino es vivienda. Los rendimientos de los socios por servicios distintos al cargo de administrador se consideran rendimientos del trabajo, mientras que las retribuciones de administradores también lo son y los dividendos son rendimientos del capital mobiliario.
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