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The taxpayer inquired about registration in the IAE (Economic Activities Tax), VAT liability, and IRPF (Personal Income Tax) classification for holiday apartment rentals. The DGT ruled that, as no hotel industry services are provided, the activity is exempt from VAT and the income is classified as income from real estate capital.
Cuestión planteada Obligación de cursar alta en algún epígrafe del Impuesto sobre Actividades Económicas, sujeción y, en su caso, exención, al Impuesto sobre el Valor Añadido y calificación de los ingresos obtenidos en el Impuesto sobre la Renta de las Personas Físicas.
Si el alquiler de viviendas no incluye servicios complementarios de la industria hotelera (como restaurante o limpieza periódica), la operación está exenta de IVA. En este caso, los ingresos se califican como rendimientos del capital inmobiliario en el IRPF, ya que no se emplea al menos a una persona con contrato laboral a jornada completa. Para el IAE, el alta dependerá de si se prestan o no servicios de hospedaje adicionales.
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