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A taxpayer queried their tax obligations regarding renting out a room in their home online for a few days each year. The DGT has ruled that, provided no hospitality services are provided and no full-time staff are employed, such income is classified as income from real estate capital.
Question posed: Tax obligations in this regard, and whether it is mandatory to file an IRPF tax return for such purposes.
If the rental does not include hotel industry services (cleaning, restaurant, etc.) nor has a full-time employee, the income is classified as income from real estate capital. In this case, the 60% reduction for residential leasing does not apply as it is a seasonal rental. Taxpayers must declare this income unless the total of their income (employment, capital, or economic activities) does not exceed 1,000 euros per year.
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