Skip to content
Back to index
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

Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido, Impuesto sobre Actividades Económicas e Impuesto sobre la Renta de las Personas Físicas.

Email
Contact