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A person subletting a property for tourist rentals asks whether they must register for the Business Activities Tax (IAE) and how the income is taxed. The Directorate-General for Tax (DGT) responds that, as no hospitality services are provided, the income constitutes returns on movable capital rather than an economic activity.
Cuestión planteada - Si existe obligación de cursar alta en algún epígrafe del Impuesto sobre Actividades Económicas.
Si el subarrendador no presta servicios complementarios propios de la industria hotelera (como limpieza o recepción), los ingresos se consideran rendimientos del capital mobiliario según la LIRPF. En este caso, no existe obligación de presentar el modelo 130 de pagos fraccionados. Respecto al IAE, la persona física está exenta del impuesto pero debe realizar el alta censal en el modelo 036 bajo el epígrafe de alojamientos turísticos extrahoteleros.
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