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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.
Question raised 1st Classification of the income received for Personal Income Tax purposes.
If the leases complement the making available of the property with services inherent to the hotel industry (cleaning, laundering, etc.), the income constitutes returns from economic activities pursuant to Article 27.1 of the Personal Income Tax Law (LIRPF). If such services are not provided and no person is employed on a full-time basis, they shall be classified as returns from real estate capital. In the case of an economic activity under the direct estimation method, expenses are deductible if they are linked to the generation of income, correctly imputed, recorded, and justified.
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