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A query was raised regarding whether the tourist rental of two properties without hospitality services is subject to VAT and how it is taxed for Income Tax purposes. The DGT has determined that such rentals are exempt from VAT and the income is classified as income from immovable property.
Cuestión planteada Se cuestiona acerca de la posible sujeción y, en su caso, exención de dichos arrendamientos al Impuesto sobre el Valor Añadido y la calificación de la renta percibida a efectos del Impuesto sobre la Renta de las Personas Físicas.
El arrendamiento de viviendas para uso turístico está exento de IVA si el arrendador no presta servicios complementarios propios de la industria hotelera. En el IRPF, al no prestar servicios hoteleros ni emplear a una persona con contrato laboral a jornada completa, las rentas se califican como rendimientos del capital inmobiliario y no como actividades económicas.
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