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A taxpayer asks whether the rental of tourist homes with hotel services and a part-time employee constitutes an economic activity or capital income. The DGT determines that providing hotel industry services constitutes economic activity income.
Cuestión planteada 1º Calificación de la renta percibida a efectos del Impuesto sobre la Renta de las Personas Físicas.
Si los arrendamientos complementan la puesta a disposición del inmueble con servicios de industria hotelera (limpieza, lavado, etc.), las rentas son rendimientos de actividades económicas según el artículo 27.1 de la LIRPF. Si no se prestan dichos servicios y no se emplea a una persona a jornada completa, se calificarán como rendimientos del capital inmobiliario. En el caso de actividad económica bajo estimación directa, las cuotas del RETA son un gasto deducible.
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