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The taxpayer asks how to classify income obtained from subletting a property for tourist use via a platform. The DGT rules that such income constitutes investment income, unless complementary hospitality services are provided.
Question posed: Classification in the Personal Income Tax of the income received from subleasing.
Sublease income is considered income from movable capital if it does not constitute an economic activity. It shall only be classified as income from economic activities if there is the self-directed organization of means of production and human resources to intervene in the production or distribution of goods or services, as would occur when providing complementary services inherent to the hotel industry.
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