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A property owner inquired whether renting out their properties for tourist use constitutes an economic activity. The DGT ruled that, as no hotel industry services are provided and there is no full-time employee, the income is classified as income from real estate capital.
Question posed: Classification of leasing for the purposes of Personal Income Tax.
The leasing of real estate constitutes an economic activity only if at least one employee is utilized under a full-time employment contract, or if it is supplemented by hotel industry services (restaurant, cleaning, laundry, etc.). If these requirements are not met, the income is classified as income from real estate capital.
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