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The consultant asks whether the operation of non-hotel accommodations with additional services constitutes an economic activity entitling to exemption from Wealth Tax participations. The DGT states that if hotel industry services are provided, the activity may be considered economic regardless of having full-time staff.
Cuestión planteada - Si la explotación de alojamientos extra hoteleros desarrollada por la entidad en la que participa el consultante constituye una actividad económica, por implicar una ordenación por cuenta propia de medios de producción y/o recursos con la finalidad de intervenir en la prestación efectiva y continuada de servicios de alquiler temporal y complementarios, con afectación real de inmuebles, instalaciones y equipamientos, no siendo relevante que se disponga de una persona contratada a jornada completa en los términos previstos en el artículo 27.2 de la LIRPF.
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