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A natural person enquires about the tax treatment of a property registered as rural tourism accommodation rented for short periods without hotel services. The DGT determines that the operation is exempt from VAT if the purpose is residential and no hotel services are provided, and that the income is considered real estate income for personal income tax purposes as the economic activity requirements are not met.
Cuestión planteada Tributación de la operación en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas.
En el IVA, el arrendamiento de vivienda está sujeto y exento si el destino efectivo es la vivienda y no se prestan servicios propios de la industria hotelera. En el IRPF, la actividad no se considera económica porque no se emplea al menos a una persona con contrato laboral a jornada completa para su gestión. Por tanto, los ingresos constituyen rendimientos del capital inmobiliario.
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