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A taxpayer inquires whether income from the sporadic rental of a house in the Canary Islands must be declared as income from real estate assets. The DGT responds that, if no hotel services are offered and no full-time employee is hired, it is considered income from real estate capital.
Question posed In relation to the Personal Income Tax return, whether the totals of income minus expenses should be recorded as "income from real estate assets" or if, given the house is located in the Canary Islands, there is any peculiarity to be taken into account.
The leasing of real estate is considered an economic activity only if at least one person is employed under a full-time employment contract or if services typical of the hotel industry are provided. If these requirements are not met, the income is classified as income from real estate capital. In this case, as it is not for permanent residence, the 60% reduction under Article 23.2 of the LIRPF does not apply.
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