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V1651-18 12 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de capital inmobiliario

Short-term tourist rentals without hotel services may be VAT exempt and taxed as investment income for Income Tax purposes

A property owner sought clarification on the taxation of short-term holiday rentals via the internet that do not include additional services. The Directorate General for Taxes (DGT) ruled that, in the absence of hotel services, the transaction is exempt from VAT and is taxed as income from real estate capital for Income Tax purposes.

The question raised

Taxation under Value Added Tax, Economic Activities Tax, and Personal Income Tax.

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