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V1572-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · rendimientos del capital inmobiliario

The leasing of housing for tourist purposes is classified under group 685 of the IAE

A query was made regarding the taxation of residential leases for tourist purposes that may offer cleaning or linen services upon request. The DGT determines that, provided mandatory hotel services are not provided, the rental constitutes income from capital, while the additional services are classified as income from economic activities.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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