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A property owner rents out a rural dwelling for short periods, including a cleaning service. The DGT has ruled that, as no staff are employed under a formal employment contract, the rental is classified as income from capital for Income Tax (IRPF) purposes and is exempt from VAT.
Cuestión planteada Calificación a efectos del Impuesto sobre la Renta de las Personas Físicas, sujeción exención en el Impuesto sobre el Valor Añadido y alta en el Impuesto sobre Actividades Económicas.
Para el IRPF, el alquiler es rendimiento del capital inmobiliario si no se emplea al menos una persona con contrato laboral a jornada completa. En el IVA, el arrendamiento de vivienda está exento si no se prestan servicios complementarios propios de la industria hotelera; la limpieza a la entrada y salida no se considera servicio hotelero. Por tanto, si el uso es exclusivo vivienda y la limpieza es solo al inicio y fin del contrato, la operación está exenta.
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