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An individual queried whether their accommodation activity, including additional services, should be classified under IAE group 683 or 685. The DGT ruled that, as the services extend beyond mere property rental, the activity falls under the accommodation grouping; however, the specific rubric depends on the administrative classification issued by the relevant Autonomous Community.
Cuestión planteada La clasificación que corresponde a la prestación del servicio de hospedaje descrito en las tarifas del Impuesto sobre Actividades Económicas y, en particular, si es correcto incluirla en el grupo 683 de la sección primera. O, si correspondería la clasificación en el grupo 685 de "Alojamientos turísticos extrahoteleros".
La actividad de hospedaje se distingue del alquiler de viviendas porque incluye servicios como atención al cliente, limpieza o custodia de maletas. La clasificación en las rúbricas de la Agrupación 68 del IAE se realiza según la calificación otorgada por las autoridades competentes en materia de turismo de la Comunidad Autónoma. Por tanto, la DGT no asigna la categoría, sino que remite a la resolución de autorización y clasificación turística de la entidad autonómica.
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