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The applicant inquired whether renting a tourist property without additional services triggers a municipal patrimonial charge for waste collection. The DGT confirmed that the activity is subject to the IAE (Business Activity Tax), but stated it cannot determine if the municipal charge applies as this depends on the interpretation of local ordinances.
Cuestión planteada Pregunta si por la actividad de arrendamiento de una vivienda se produce el presupuesto de hecho para que se devengue la prestación patrimonial.
La actividad de arrendamiento de vivienda turística constituye el hecho imponible del IAE al suponer la ordenación de medios para la distribución de servicios. No obstante, la DGT no puede pronunciarse sobre si dicha actividad produce el presupuesto de hecho para el devengo de la prestación patrimonial de carácter público no tributario por recogida de residuos, al tratarse de la interpretación de una ordenanza municipal.
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