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A physical person enquires about the taxation of subletting properties for vacation use without providing hotel services. The DGT determines that, in the absence of complementary services, the income is considered movable capital income and not an economic activity.
Cuestión planteada Tributación en el IRPF, en el IVA, y en el IAE de las operaciones descritas.
Los rendimientos del subarrendamiento se consideran del capital mobiliario si no se prestan servicios complementarios propios de la industria hotelera (limpieza, lavado, etc.). En este caso, se pueden deducir los gastos de arrendamiento y los de reparación o conservación necesarios para la obtención de la renta. No es posible deducir la amortización de los inmuebles por no ser propiedad del subarrendador.
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