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A taxpayer has requested clarification regarding VAT liability, income tax classification, and expense deductibility for the subletting of residential properties for tourist rentals. The Directorate General for Taxes (DGT) has ruled that subletting is exempt from VAT provided it does not include hospitality services, and that the income is classified as income from movable capital unless hotel industry services are provided.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido, calificación de las rentas a efectos del Impuesto sobre la Renta de las Personas Físicas, deducibilidad de los citados gastos y sometimiento a retención.
El subarrendamiento de viviendas está exento de IVA siempre que el arrendatario no sea empresario y no se presten servicios complementarios propios de la industria hotelera. Las rentas obtenidas se consideran rendimientos del capital mobiliario, a menos que exista una ordenación de medios que constituya una actividad económica (como el hospedaje con servicios). Los gastos necesarios para la obtención de dichos rendimientos son deducibles. La retención en IRPF aplica solo si el pagador es un obligado a retener y no concurren las excepciones legales.
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