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V1551-24 25 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · alojamientos turísticos extrahoteleros

Tourist accommodation is classified as lodging services regardless of additional services provided

An association requested clarification regarding the tax classification of property rentals with or without catering services. The DGT ruled that if the purpose is tourist or holiday-related, they are considered non-hotel tourist accommodation.

The question raised

Heading of the Tax on Economic Activities in which the members must register.

The DGT's ruling

Leases for tourism or holiday purposes are classified as non-hotel tourist accommodations (group 685), regardless of whether additional lodging services are provided. For VAT purposes, if complementary services typical of the hotel industry are provided (such as cleaning or weekly linen changes), the activity is subject to the tax at the 10% rate. For Personal Income Tax (IRPF) purposes, if they are supplemented with hospitality services, they are considered income from economic activities; otherwise, they are income from real estate capital.

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