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The taxpayer asks whether they can continue using the objective estimation method for their transport activity if they also rent out tourist apartments. The DGT rules that it depends on whether the rental activity is classified as an economic activity or as income from real estate capital.
Cuestión planteada Si, al mismo tiempo, puede estar dado de alta en la actividad de "alquileres, apartamentos turísticos", epígrafe 685 del IAE, y seguir determinando el rendimiento neto de la actividad de transporte de mercancías por carretera por el método de estimación objetiva.
El alquiler de apartamentos turísticos es actividad económica solo si presta servicios de industria hotelera o cuenta con al menos un empleado con contrato laboral a jornada completa. Si es actividad económica, el rendimiento debe determinarse por estimación directa, lo que impide usar la estimación objetiva en el transporte. Si no cumple esos requisitos, es rendimiento de capital inmobiliario y no afecta a la estimación objetiva del transporte.
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